Can the conduit principle be used in structures where there are multiple trusts? This issue has recently been heard by the Constitutional Court in the case of Thistle Trust v Commissioner for the South African Revenue Service (CCT 337/22) [2024] ZACC 19 which has guided how to tax capital gains in multi-tiered trust structures.
With a growing number of ‘slip and trip’ cases being referred to our courts, property owners must understand what they need to do to avoid liability for injuries sustained on their property. In this article, we examine the recent case of Ngwenya vs Accelerate Property Fund (2022/13159) [2024] ZAGPJHC 880 to explore the latest rulings regarding property owner liability.
In the recent case of Club Kerkira (Pty) Limited v Trustees of Club Kerkira Body Corporate and Others (D11451/2021) [2024] ZAKZDHC 40, the KZN High Court had to clarify the position as to whether the holder of a real right of extension (in this case the developer) had a responsibility to contribute towards the maintenance costs of the sectional title scheme.