Strategic Estate Planning as a Shield Against Personal Liability for Directors in South Africa
Estate planning is often viewed through the lens of succession and tax efficiency, yet for South African directors and professionals, it serves an even more critical function: legal risk management. While the doctrine of separate legal personality protects individuals from being personally liable for a company’s debts, this safeguard is not absolute. The law provides […]
Rule 56, Procedural Defaults, and the Pursuit of Fairness in Tax Litigation: Insights from the Virgin Mobile Judgment
In a significant decision with implications for tax litigation practice, the Supreme Court of Appeal (SCA) in Commissioner for the South African Revenue Service v Virgin Mobile South Africa (Pty) Ltd [2025] ZASCA 77 (4 June 2025) provided authoritative guidance on the relationship between Rule 56 of the Tax Court Rules and the requirement for […]
Reconsideration Applications under Section 17(2)(f) of the Superior Courts Act: A Shield Against Injustice, Not a Second Appeal
In South African appellate procedure, finality is a foundational principle. Yet, in rare and exceptional cases, our legal system recognises the need for a procedural safeguard to prevent grave injustice, even after a refusal of leave to appeal by the Supreme Court of Appeal (SCA). Section 17(2)(f) of the Superior Courts Act 10 of 2013 […]
Suing the Government in South Africa: What You Need to Know About the Notice Requirement
In South Africa, recovering money owed by the government is a legal right protected by the Constitution. Whether the debt arises from unpaid invoices, unfulfilled contractual obligations, or any other financial liability incurred by a government department or state-owned entity, the law provides a structured process for pursuing repayment. However, enforcing payment against the state […]
The 16 Billion Credential Mega-Leak: Legal and Cybersecurity Implications in a Post-Password Era
In what cybersecurity experts are calling the largest credentials leak in history, researchers have confirmed the exposure of more than 16 billion login credentials, including passwords from widely used platforms such as Apple, Google, Facebook, GitHub, and various government portals. This revelation eclipses earlier breaches, including the May 2025 report that already shocked the global […]