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Attorneys, Notaries & Conveyancers | Garlicke and Bousfield

RETHINKING LABOUR DISPUTE RESOLUTION IN SOUTH AFRICA: WHY MEDIATION IS A LEADERSHIP IMPERATIVE

In South Africa’s complex and highly regulated employment landscape, labour disputes are inevitable. However, how organisations respond to these disputes has become a defining feature of their leadership maturity and governance standards. Increasingly, mediation is being utilised as a strategic and commercially sensible tool. Mediation is a structured, collaborative, confidential and without prejudice negotiation, facilitated […]

THE SUPREME COURT OF APPEAL IN A RECENT JUDGMENT HAS CLARIFIED THE POSITION THAT A LITIGANT IS NOT OBLIGED TO APPROACH THE CSOS OMBUD

AUTHOR: GERARD VADIVALU PUBLICATION DATE: 20TH FEBRUARY 2026 The Community Schemes Ombud Service Act 9 of 2011 (“the CSOS Act”), inter alia, establishes the CSOS Ombud Service, which has as one of its functions the provision of a dispute resolution mechanism aimed at addressing disputes that arise within community schemes. Those disputes that fall within […]

THE TAXPAYER’S BURDEN OF PROOF: LESSONS FROM THE LUTZKIE CASE

Tax judgments are no ordinary judgments

AUTHOR: GRAEME PALMER PUBLICATION DATE: 16TH FEBRUARY 2026 Few principles in tax law are as fundamental as the taxpayer’s burden of proof. The recent Supreme Court of Appeal judgment in Lutzkie v Commissioner for the South African Revenue Service (SARS) has again placed this principle under the spotlight. The judgment is a clear reminder that […]

CORPORATE COMPLIANCE IS A JOURNEY NOT A DESTINATION

AUTHOR: TATTON BOURAS PUBLICATION DATE: 27TH JANUARY 2026 Corporate compliance is often described as a journey and not a destination. This is because companies are required to continuously take steps to adhere to both existing and changing laws, regulations and standards. It is an infinite exercise that must be undertaken by companies. Notwithstanding this, it […]

SARS EYES SOUTH AFRICANS’ FOREIGN PROPERTIES

TAXPAYERS’ RIGHT TO A REFUND FROM SARS

AUTHOR: GRAEME PALMER DATE PUBLISHED: 20TH JANUARY 2026 South African tax residents are taxed on their worldwide income and capital gains. This may include income or capital gains received or accrued to them from properties owned by taxpayers in foreign jurisdictions. The South African Revenue Service’s (SARS) taxing rights in respect of such income and […]

THE KING IS DEAD, LONG LIVE THE KING: KING V CODE PUBLISHED

AUTHORS: RISHAL BIPRAJ AND TATTON BOURAS PUBLISHED; 20TH NOVEMBER 2025 Monarchy in South Africa is not dead. In 1994, at the dawn of its democracy, South Africa was one of the first countries to introduce a code of corporate governance, with the release of the Code of Corporate Practices and Conduct, compiled by a committee […]

BE WARNED: THE DANGERS OF USING AI FOR LEGAL ADVICE OR DRAFTING

Executive Summary This article warns against the serious risks of using “artificial intelligence” (AI) to generate legal advice or legal documents without scrutiny, input and oversight by appropriately qualified legal practitioners. It highlights some of the risks such as AI reliance on foreign, inapplicable or even non-existent laws, outright false or misleading conclusions, non-compliant, inappropriate […]

THE NEW MARRIAGE BILL: WHAT IT MEANS FOR YOU

AUTHOR: ADRIENNE OLIVER PUBLICATION DATE: SEPTEMBER 18, 2025 The new Marriage Bill, which is currently under consideration in the National Assembly, is set to modernise South Africa’s marriage laws. Instead of three separate Acts, being the Marriage Act of 1961, the Recognition of Customary Marriages Act of 1998, and the Civil Union Act of 2006, […]

A HUSBAND’S RIGHT TO TAKE ON HIS WIFE’S SURNAME

AUTHOR: ADRIENNE OLIVER PUBLICATION DATE: SEPTEMBER 11, 2025 Since the publication of the Births and Deaths Registration Act 51 of 1992 on 6 May 1992, only wives have been entitled to assume the surname of their husbands. Historically, all attempts made by a husband to assume his wife’s surname, at Home Affairs after their marriage, […]