NAVIGATING DIVORCE AND PARENTING PLANS: SAFEGUARDING CHILDREN THROUGH CHANGE
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 emotional changes, particularly for children. In these circumstances, careful planning and a child-focused approach are essential to ensure that children continue to feel secure, supported and protected. The Central Role […]
CAN THE EXECUTIVE UNILATERALLY ALTER A NATIONAL TAX RATE?
AUTHOR: GRAEME PALMER In a significant judgment delivered on 5 March 2026, the Western Cape Division of the High Court declared section 7(4) of the Value‑Added Tax Act 89 of 1991 unconstitutional. The provision had allowed the Minister of Finance to alter the VAT rate through a budget announcement, with immediate effect, for up to […]
PROTECTING CHILDREN IS NOT ONLY A LEGAL DUTY – IT IS A COMMUNITY RESPONSIBILITY
AUTHOR: ADRIENNE OLIVER In family law practice, few responsibilities are more important than safeguarding the wellbeing of children. Each year, conversations around child protection gain renewed focus. Internationally, April is recognised as Child Abuse Prevention Month, while in South Africa the national campaign culminates in National Child Protection Week, which will take place from 29 […]
CONSEQUENCES OF NON-COMPLIANCE WITH DIRECTOR DUTIES
The Companies and Intellectual Property Commission (“CIPC”) published Guideline 1 of 2025 in order to “sensitize” directors about the consequences of non-compliance with their duties to a company. In the Guideline, CIPC notes that directors must exercise their powers as a director and perform the functions of a director in good faith, for proper purpose […]
DECONSTRUCTING CONSTRUCTIVE DISMISSAL
A recent Labour Court case Makombe v Cape Conference of the Seventh Day Adventists and Others clearly illustrates the test an employee must meet to succeed in a constructive dismissal dispute. The Applicant, Lerato Makombe, is a former pastor of the Cape Conference of the Seventh-day Adventist Church, the employer. From the commencement of her […]
FIVE KEY THINGS YOU SHOULD KNOW ABOUT THE TAXATION OF YOUR TRUST
Trusts are useful for a variety of reasons. However, if they are not used for the right purpose or administered properly, they can turn out to be a headache. Notwithstanding that Treasury has tightened trust tax legislation over the years, there are still tax benefits to be had. The risks that most people face with […]
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 […]
SOUTH AFRICA STRENGTHENS DOMESTIC VIOLENCE PROTECTIONS WITH THEIR MOST RECENT REGULATIONS AMENDMENT
On 7 March 2025, South Africa took a major step forward in the fight against domestic violence with a powerful amendment to its Domestic Violence Regulations, 2022. The new provisions, published under Government Notice NR 5966, introduce critical privacy protections for victims, ensuring that their personal information is shielded from abusers. This game-changing amendment strengthens […]
SARS GIVEN GREEN LIGHT TO HOLD THIRD PARTIES PERSONALLY LIABLE FOR TAX DEBTS
AUTHOR: GRAEME PALMER PUBLICATION DATE: MARCH 31, 2025 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 […]
INTELLECTUAL PROPERTY AND COMMERCIAL TRANSACTIONS AND THE NEED TO TRANSFER IP RIGHTS
Intellectual Property (“IP”) refers to intangible creations of the human mind. These are categorised and protected according to the type of creation. In South Africa, the main categories of IP include Trade Marks, Copyright, Patents, Designs and Trade Secrets. Each form of IP affords the owner thereof an exclusive right or monopoly in respect of […]