Capital Gains Tax on Death in South Africa: Why Estate Planning Must Be Regularly Reviewed

Introduction When advising clients on estate planning in South Africa, one of the most frequently overlooked tax consequences arising on death is capital gains tax (CGT). While many individuals are aware of estate duty, CGT often comes as an unexpected liability that can significantly affect the financial position of a deceased estate. A well-structured estate […]

Luxury “Dupes” Under Scrutiny in South Africa: Legal Risks for Influencers, Brands and Consumers

Recent reports indicate that the South African Revenue Service is intensifying its focus on the online sale and promotion of so-called “luxury dupes”. These products, often marketed on platforms such as TikTok and Instagram, imitate high-end designer goods while being sold at significantly reduced prices. While SARS has traditionally concentrated on tax collection and customs […]

Piercing the Corporate Veil in South African Law: Key Lessons from Groundswell Developments v Brown

Introduction The doctrine of separate legal personality remains a cornerstone of company law in South Africa. However, courts will not hesitate to intervene where this principle is abused. A recent example is Groundswell Developments Africa (Pty) Ltd and Others v Brown, where both the Western Cape High Court and the Supreme Court of Appeal (SCA) […]