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November 11, 2022

Tax compliance lives beyond death

I started my first job back in September 1987 at the tender age of 18, and approximately nine months later I received my very first income […]
November 11, 2022

Precautionary suspension of an employee – what are the requirements?

Summary: Employers are often challenged on the fairness of the precautionary suspension of an Employee. The inherent fairness criteria have been impacted by the decision of […]
November 11, 2022

I can no longer afford to pay maintenance, what should I do?

Summary: Many of us are still recovering from the harsh effects of the Covid-19 pandemic. Some of us are faced with the issue of not being […]
October 17, 2022

Tips for landlords when their tenant does a disappearing act

Everyone who has let out property knows that sickening feeling when you find out that your tenant has disappeared. Most of the time there are signs […]
October 17, 2022

How you can protect your assets from predators – including SARS

Trusts have received a lot of bad press over the past few years, what with SARS taking a dim view of the use of trusts as […]
October 17, 2022

Maintenance and children not born from a marriage

First things first, the woman claiming child support for a child born out of wedlock must prove paternity. In Sager v Bezuidenhout it is clear that […]
October 17, 2022

The Subdivision of Agricultural Land Act no. 70 of 1970 explained: Part 3

In this Part 3 of the series on “The Subdivision of Agricultural Land Act No. 70 of 1970 Explained”, we will discuss the procedure on how […]
September 20, 2022

Should euthanasia / assisted suicide be legal in SA?

In 2015 the High Court of South Africa handed down a judgment to allow Stransham-Ford, who was terminally ill, to end his life with the help […]
September 20, 2022

Ceasing tax residency: changes on the horizon for interest and capital gains

Section 9H of the Income Tax Act provides that a natural person’s year of assessment is deemed to have ended on the date immediately before the […]
September 20, 2022

Think before you sign: 5 things to consider before signing a contract

The simple definition of a contract is where an offer by one party is accepted by the other party. These parties are the contracting parties. There […]
September 20, 2022

Landlord and tenant inspections

The Rental Housing Amendment Act, section 4B (4) and (5) determines that the tenant and property owner must jointly, before the tenant moves into the dwelling, […]
August 18, 2022

COVID, climate change, Ukraine

Three ways in which businesses can adapt their models to working in an age of crises It’s been a tough few years for people who own […]
August 18, 2022

The effect of past transactions on the sale of a business

The sale of a business is often a complex venture and requires consideration of various facts in examining the financial reality behind the sale. From the […]
August 18, 2022

The Subdivision of Agricultural Land Act No. 70 of 1970 explained: Part 2

In this Part 2 of the series of “The Subdivision of Agricultural Land Act No. 70 of 1970 Explained”, we shall look at actions that are […]
August 18, 2022

Distributing retirement fund death benefits

Step 1: Identifying and tracing dependents Section 37C of the Pension Funds Act places a clear and onerous duty on the board of trustees to determine […]
July 21, 2022

Section 42: Asset-for-share transactions

It is often the case that South African tax resident shareholders wish to reorganise their South African group of companies, for a multitude of commercial reasons, […]
July 21, 2022

Rights of a foreign parent with a child as a citizen of South Africa

A foreigner’s immigration status is determined by the relevant visa or permanent residence permit and the rights and obligations related to it, as granted to them […]
July 21, 2022

Lost your original title deed? What do you do?

Before the transfer takes place, the owner (seller) must make a written application to the registrar of deeds, requesting a certificate of the registered title (CRT) […]
July 21, 2022

The Subdivision of Agricultural Land Act No. 70 of 1970 explained: Part 1

The subdivision of agricultural land or “farmland” is regulated by the Subdivision of Agricultural Land Act No. 70 of 1970 (hereafter “the Act”) which came into […]
June 17, 2022

Avoid the “Chase” following the purchase of a business

When you intend to buy a business from a seller as a going concern, it is important to do your homework in respect of the business […]
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