AUTHOR: GRAEME PALMER International travel has become a little more digital. From 1 July 2026, all travellers entering or leaving South Africa through air, land,...
AUTHOR: GRAEME PALMER International travel has become a little more digital. From 1 July 2026, all travellers entering or leaving South Africa through air, land,...
AUTHOR: TATTON BOURAS On 22 May 2026 several Companies Act 71 of 2008 (“the Act”) amendments that were originally promulgated in 2024 came into effect. ...
Only certain mergers which meet the prescribed thresholds are required to be notified to the Competition Commission. The lower thresholds for qualifying as an intermediate...
AUTHOR: ADRIENNE OLIVER Divorce is often one of the most challenging transitions a family can experience. Beyond the legal and financial implications, it brings significant...
AUTHOR: TATTON BOURAS It has become a common career path for South Africans to travel abroad and work on yachts, earn foreign income and still...
SARS given green light to hold third parties personally liable for tax debts
Gold Kid Trading (Pty) Ltd (“Gold Kid”) refine precious metals including gold. They purchase unwrought gold bars and jewelry containing gold from suppliers who are registered VAT vendors and would have paid VAT on the purchase price. The gold is refined and sold to South African clients who pay the purchase price plus VAT. It also sells refined…
When is it “just and equitable” to wind up a solvent company
When is it “otherwise just and equitable” to wind up a solvent company (or close corporation) in terms of section 81(1)d(iii) of the Companies Act, 2008? Generally, section 81(1)d of the Act provides that a company may be wound up by a court at the instance of a director or a shareholder, or the company itself. Three instances are specified…

Yvonne joined Garlicke & Bousfield in 1988 to serve her articles and was offered a directorship in March 1991. She heads up the Estates & Trusts Department and currently serves

Simphiwe joined Garlicke & Bousfield in 2006 and was appointed as a Director in the Property and Conveyancing Department in 2008.

Howard was appointed as a Director in the Corporate & Commercial Department at Garlicke & Bousfield in 2013 and as head of this Department in 2014. He specialises in commercial,

Graeme graduated from the University of KwaZulu Natal with a BSocSci and LLB, thereafter completing a Certificate in Advanced Taxation and an LLM with the University of South Africa.
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