What has changed, and what commercial parties should do about it The International Chamber of Commerce’s revised arbitration rules came into force on 1 June 2026 and apply to arbitrations commenced on or after that date, unless the parties have agreed to an earlier version. The ICC describes them as targeted updates to improve efficiency, […]

The Supreme Court of Appeal has just reminded the profession that preparing a record on appeal is not a box-ticking exercise. In Sondhlane v The South African Legal Practice Council (082/2025) [2025] ZASCA 78 (25 May 2026), the Court refused condonation for an attorney’s late appeal, but it reserved a separate and pointed rebuke for […]

What South Africa’s growing cannabis sector tells us about the gap between the market and the law South Africa’s annual cannabis expo has become a useful barometer. Each year the exhibitor list grows, cultivation technology, retail software, edibles, and now regional consultancies from as far afield as Zambia eyeing cross-border investment. Organisers report a meaningfully […]

A recent Labour Appeal Court judgment confirms that a valid mutual separation agreement means there is no dismissal under the LRA, even where retrenchment had been on the table. When does an employment relationship end by agreement, and when has the employee actually been dismissed? The distinction is not academic. If there is a dismissal, […]

A note on Mangundhla and Another v South African Reserve Bank, Gauteng Division (Johannesburg), 1 June 2026 In a judgment delivered on 1 June 2026, the Gauteng Division of the High Court (Wilson J) held that cryptocurrency, at least in the form of Bitcoin, is both “money” and “capital” for the purposes of the Exchange […]

A note on Mohapi and Another v The State, Gauteng Local Division (Johannesburg), 21 May 2026 In a judgment handed down on 21 May 2026, the Gauteng Local Division of the High Court (Dosio J, with Moosa J and Cox AJ concurring) confirmed an important principle for any litigator who deals with telecommunications evidence: cell […]

Few things are as frustrating for a business as discovering that a perfectly valid debt has quietly become unrecoverable, not because the debtor disputes it, but because too much time has passed. Under South African law, prescription does exactly that: after a fixed period, the law extinguishes the debt and, with it, your right to […]

When a supplier sells goods to a consumer, the Consumer Protection Act 68 of 2008 (the CPA) does most of the talking, whatever the contract may say. A recent High Court decision in the Edan Traders matter is a useful reminder of just how far those statutory protections reach, and how little room a supplier […]

By Zurayda Mayet | Mayet & Associates Introduction A company speaks and acts only through people. That simple fact sits at the centre of one of the most practically important questions in commercial law: when a director puts pen to paper, has the company truly bound itself, or has an individual merely signed a document […]

The Companies Amendment Acts have reshaped South Africa’s corporate law landscape, and several of those reforms reach well beyond the boardroom into the workplace. Two developments stand out for employers. First, a new pay-disclosure regime turns a public spotlight on income inequality and compels transparency around remuneration in ways many companies have never had to […]

By Zurayda Mayet | Mayet & Associates Introduction In Centaur Mining South Africa (Pty) Ltd v Moodliar N.O. and Others [2026] ZACC 20, the Constitutional Court was asked to decide how far a court may go once it concludes that a company’s separate legal personality has been abused. The answer matters well beyond the facts […]

A guide by Mayet & Associates Looking for a correspondent attorney in Bloemfontein for an SCA or Free State High Court matter? This guide explains the role, the procedure, the typical fees, and how to brief a correspondent attorney urgently. By Mayet & Associates. Introduction If you are an instructing attorney outside the Free State, […]

By Zurayda Mayet | Mayet & Associates Introduction On 12 May 2026, the Constitutional Court handed down judgment in Director-General, Department of Home Affairs and Others v Irankunda and Another [2026] ZACC 18. By a seven-to-two majority, the Court held that the Refugees Act 130 of 1998 (the Refugees Act) does not confer on a […]

By Zurayda Mayet | Mayet & Associates Introduction On 27 May 2026, the General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Bill, 2026 (the Bill) was introduced in the National Assembly. The Bill is the second instalment of a legislative project that began with the General Laws Amendment Act 22 of 2022. The statute […]

By Zurayda Mayet | Mayet & Associates Introduction In 2024, the Information Regulator issued an enforcement notice against FT Rams Consulting for unlawful direct marketing in contravention of section 69 of the Protection of Personal Information Act 4 of 2013 (POPIA). The notice carried the prospect of a fine of up to R10 million, or […]

A further tranche of provisions under the Companies Amendment Act, 2024 (“the Amendment Act”) was brought into operation on 22 May 2026. The newly effective sections introduce significant changes to the Companies Act, 2008 (“the principal Act”) in two areas: the way boards report on and obtain shareholder endorsement of remuneration, and the mechanisms available […]

On the role of a correspondent attorney in South Africa’s judicial capital and why the firm you appoint there matters more than the distance suggests. Most litigation in South Africa is fought from somewhere other than Bloemfontein. Counsel sits in Sandton, instructing attorneys work out of Cape Town or Durban, and the client may never […]

Recent developments in South African family law have brought much-needed clarity to the intersection between Islamic divorce practices and civil legal protections. A significant High Court ruling has confirmed that the pronouncement of talaq does not remove a woman’s right to seek relief under the Divorce Act, particularly in relation to interim maintenance and financial […]

Leading attorneys in Bloemfontein offering commercial law, litigation, labour law and correspondent services. Trusted, responsive and results-driven. Attorneys in Bloemfontein Mayet & Associates Attorneys is a leading firm of attorneys in Bloemfontein, providing strategic, commercially focused legal services to corporate and private clients. Our team combines deep legal expertise with a practical, results-driven approach, ensuring […]

Introduction A recent court decision has provided important clarity on how value-added tax (VAT) should be treated where financial institutions apply cashback or fee-reduction mechanisms. The judgment is particularly relevant to banks and service providers that implement incentive-based pricing structures, confirming when VAT deductions are legitimately available. At the centre of the dispute was whether […]

South Africa’s immigration regime is undergoing a significant recalibration. The Draft White Paper on Citizenship, Immigration and Refugee Protection signals a deliberate policy shift, one that reframes immigration as a strategic lever for economic growth, investment attraction, and skills development. For employers, this transition presents both opportunity and complexity, requiring a more proactive and informed […]

A recent judgment of the Supreme Court of Appeal of South Africa highlights two important legal principles that are often misunderstood in residential property disputes. First, not every lease agreement automatically falls within the scope of the Consumer Protection Act 68 of 2008. Second, courts cannot bypass the protections contained in the Prevention of Illegal […]

Have you ever stopped to consider what actually gives a sick note its legal and professional credibility? In South Africa, medical certificates are far more than administrative paperwork, they serve as an important safeguard in the relationship between employees, employers, and healthcare providers. The Health Professions Council of South Africa has recently reiterated the standards […]

Introduction Although tax legislation and financial reporting standards have traditionally developed along separate paths, South Africa’s tax framework is increasingly shaped by principles derived from International Financial Reporting Standards (IFRS). Legislative amendments to the Income Tax Act 1962 reflect a deliberate policy direction: rather than constructing standalone tax rules, lawmakers are progressively incorporating accounting concepts […]

Introduction Across Africa, satellite technology is becoming an increasingly important component of national digital strategies. The core regulatory challenge is no longer simply facilitating access to satellite services, but rather ensuring that such access is structured in a way that promotes investment, preserves competition, and aligns with domestic policy objectives. As satellite capabilities advance, regulators […]

Introduction The global insurance landscape is undergoing a profound shift. Events once considered remote, such as armed conflict, sanctions regimes, and geopolitical instability, are now directly influencing mainstream insurance markets. Ongoing tensions involving Eastern Europe, the Middle East and key global powers have significantly altered how insurers assess and price risk. For South African insurers, […]

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 […]

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 […]

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) […]

Introduction: Why the 2026 Municipal Valuation Matters Property owners within the Mangaung Metropolitan area should take note of an important development that could directly impact their municipal rates for the next four years. The Municipality has released its General Municipal Property Valuation Roll for 2026, calling on all property owners to verify the details recorded […]

Introduction: A Turning Point for Data Protection in South Africa South Africa’s data protection landscape is undergoing a decisive shift. Recent developments involving the Information Regulator point to a more assertive and enforcement-driven approach to compliance under the Protection of Personal Information Act 4 of 2013 (POPIA). From increased investigations and enforcement action to new […]

Introduction: A Long-Awaited VAT Threshold Shift South Africa’s proposed increase in the VAT registration threshold marks the first adjustment in nearly two decades. While this development is widely seen as a positive step for small and medium enterprises (SMEs), it introduces an important strategic decision for existing VAT vendors. Businesses that may no longer be […]

Introduction: When Seeing Is No Longer Believing For decades, courts have treated video and audio recordings as some of the most persuasive forms of evidence. That assumption is now under serious threat. The rise of deepfakes and AI generated media has introduced a new evidentiary crisis where fabricated content can appear indistinguishable from reality. In […]

In an era where information travels instantly, videos of missile strikes and military activity often appear on social media within minutes. While many people share this content believing they are raising awareness or reporting on current events, the legal consequences, particularly in conflict regions such as the Middle East, can be far more serious than […]

Corporate compliance is often viewed as a complex regulatory obligation, but in reality it begins with something far simpler: maintaining accurate and up-to-date company records. For any business, proper record-keeping is the foundation of sound corporate governance and legal compliance. Many important corporate processes depend entirely on the accuracy of a company’s records. Director appointments […]

In business, agreements are often concluded quickly and with optimism. Many transactions begin with trust, a handshake, or a short email confirming the terms of a deal. While goodwill plays an important role in commercial relationships, relying solely on informal arrangements can expose a business to significant legal and financial risk. Carefully drafted contracts remain […]

Social media has become one of the most powerful tools for brands seeking to reach consumers. Businesses increasingly collaborate with influencers to showcase products, demonstrate services, and promote lifestyle experiences to large online audiences. However, as influencer marketing becomes more widespread, an important question often arises for viewers: is the influencer expressing a genuine opinion, […]

The Companies Act 71 of 2008 permits the appointment of alternate directors where a company’s memorandum of incorporation (MOI) allows for such appointments. An alternate director effectively fills the role of a board member when the appointed director is unable to attend meetings or perform their functions, ensuring that the board can continue to operate […]

Two recent decisions of the Supreme Court of Appeal (SCA) have provided important clarification on issues relating to the liability of directors and officers. The judgments address two areas that have generated ongoing legal uncertainty: the application of prescription to claims involving reckless or fraudulent trading, and the interpretation of directors’ fiduciary obligations when exercising […]

Effective estate planning in South Africa requires a clear understanding of the tax framework that applies to wealth, investments and asset transfers. A number of taxes may become relevant during a person’s lifetime and upon death, including estate duty, capital gains tax and donations tax. Understanding how these taxes operate can help individuals structure their […]

When immovable property belonging to a deceased estate is sold and transferred to a purchaser, the proceeds from that sale are usually paid into the bank account opened in the name of the late estate. This often raises a concern among heirs and family members who may not be directly involved in the administration process. […]

Most entrepreneurs devote their energy to increasing revenue, refining operations and expanding their market presence. The legal structure that supports the enterprise often receives far less attention. Yet the framework through which a business operates plays a crucial role in determining how well it can grow, attract investment and manage risk. Structural problems within a […]

Recent media coverage has sparked widespread interest by suggesting that siblings in South Africa may be legally required to support one another financially. Headlines implying that “sibling maintenance claims are allowed” have generated considerable discussion. However, the true legal position is more complex than these simplified reports might suggest. South African family law does recognise […]

In the modern South African property market, investors and homeowners are increasingly recognising that the legal structure through which property is held can be just as important as the property itself. The choice of ownership structure can have significant implications for taxation, risk management, estate planning and long-term investment strategy. As property portfolios expand and […]

Usufructs are a familiar feature in South African property law and are commonly used as part of estate planning arrangements. Property owners often rely on this mechanism when they want to allow another person, frequently a surviving spouse, partner, or close relative, to continue occupying or benefiting from a property without transferring ownership to them. […]

South Africa’s Information Regulator has issued the final Regulations relating to the Processing of Data Subjects’ Health Information by Certain Responsible Parties under the Protection of Personal Information Act, 2013 (POPIA). The Regulations follow the earlier draft version that was released for public comment in September 2025. A review of the final instrument indicates that […]

The Constitutional Court recently delivered an important judgment in Maleka v Boyce N.O. and Others, a case that revisits the legal threshold required to establish constructive dismissal under South African labour law. The matter required the Court to determine whether a change in an employee’s reporting structure could render continued employment so unbearable that resignation […]

South Africa’s framework governing compensation for occupational injuries and diseases has entered a new phase following the operationalisation of amendments to the Compensation for Occupational Injuries and Diseases Act (COIDA). Although the amendment legislation received presidential approval earlier in 2023, its provisions were not immediately enforceable. Implementation required a formal presidential proclamation, which has now […]

In litigation matters, efficiency, reliability and clear communication between instructing and correspondent attorneys are essential. Law firms across South Africa often require dependable local representation to attend court proceedings, file documents, or manage administrative aspects of litigation within another jurisdiction. Mayet & Associates Inc, based in Bloemfontein, provides professional Correspondent Attorney Services to instructing attorneys […]

Corporate governance in South Africa requires clarity about who is entitled to attend meetings and what authority they hold once present. While directors and shareholder representatives are the primary participants in corporate decision-making, three additional roles often appear in practice: alternate directors, board observers and shareholder proxies. Although these individuals may physically attend the same […]

Introduction Applications for special leave to appeal to the Supreme Court of Appeal (SCA) are subject to a stringent legal threshold. Unlike ordinary applications for leave to appeal, litigants approaching the SCA after refusal of leave by a lower court must demonstrate not only reasonable prospects of success but also the existence of exceptional circumstances […]

Introduction Influencer marketing has become one of the most powerful tools in modern digital advertising. Brands increasingly rely on social media personalities to promote products and services to highly engaged audiences across platforms such as Instagram, TikTok, YouTube, and X. However, as this form of marketing continues to expand, regulatory scrutiny has intensified. In South […]

In late 2025, the Administrative Council of the African Regional Intellectual Property Organization (ARIPO) approved a series of substantial revisions to the Banjul Protocol on Marks. These changes were formally adopted following the Council’s 49th meeting and were confirmed through a notice issued on 8 December 2025. The amendments extend beyond simple administrative updates. They […]

Trusted Correspondent Attorneys for the Supreme Court of Appeal of South Africa Attorneys litigating in appellate matters frequently require the assistance of reliable local correspondents in Bloemfontein, the judicial seat of the Supreme Court of Appeal of South Africa. Because the Court is situated in Bloemfontein, practitioners from across South Africa must often appoint a […]

When people think about financial advice, their minds often go straight to investments, interest rates, retirement funds or the latest developments in cryptocurrency. Conversations about managing wealth usually revolve around growing assets, reducing tax exposure or diversifying portfolios across local and offshore markets. Yet one of the most important financial decisions a person can make […]

A recent arbitration decision of the Commission for Conciliation, Mediation and Arbitration provides important guidance for employers who engage foreign nationals without valid work authorisation. The case of Sibanda and Others v Roots Butchery ((2025) 46 ILJ 2969 (CCMA)) considered whether the termination of several employees was substantively fair where those employees did not hold […]

Significant changes to South Africa’s labour law framework may be on the horizon. On 26 February 2026, the Minister of Employment and Labour, Nomakhosazana Meth, published two draft legislative proposals in the Government Gazette for public comment. These are the Labour Law Amendment Bill, 2025 and the Labour Relations Amendment Bill, 2025 together with their […]

A business’s brand is often one of its most valuable commercial assets, yet many companies underestimate the importance of securing formal legal protection for it. Entrepreneurs frequently assume that once they begin trading under a particular name or using a distinctive logo, they automatically acquire ownership of that brand. While some protection may arise from […]

South Africa’s approach to regulating crypto assets has shifted markedly over the past five years. What began as exploratory policy work by the Intergovernmental Fintech Working Group (IFWG) has gradually matured into concrete regulatory and reporting obligations. Following the country’s exit from the Financial Action Task Force grey list in October 2025 and sustained growth […]

The 2026 Budget signals a deliberate recalibration of South Africa’s tax framework. Rather than dramatic headline-grabbing reforms, National Treasury has opted for targeted refinements across corporate taxation, international tax mechanics, personal income tax relief, VAT administration, customs duties, and carbon-related measures. The overall theme is clear: improve certainty, strengthen compliance, manage fiscal pressures, and refine […]

Human Resources departments across South Africa and abroad are encountering a new development in employee relations: workplace complaints composed with the assistance of artificial intelligence. Platforms such as OpenAI’s ChatGPT enable employees to generate highly structured, legally styled grievance letters in a matter of minutes. These documents often read as though prepared by a seasoned […]

History’s most famous security breach did not involve force, fire or siege engines. The city of Troy fell because it trusted what appeared to be a gift. The Trojan Horse was welcomed inside the city walls, only for its hidden occupants to emerge once the gates were closed. That lesson has endured for centuries, and […]

South Africa’s role in global space science is no longer symbolic. From deep-space astronomy to satellite technology and Earth observation, the country has become a serious contributor to international space research and innovation. A striking illustration of this is the South African Large Telescope, located near Sutherland in the Northern Cape, which remains the largest […]

With effect from 1 January 2026, South Africa has formally transitioned to the 13th Edition of the Nice Classification (NCL 13-26), following its international implementation by the World Intellectual Property Organization on the same date. The change was confirmed locally by the Companies and Intellectual Property Commission through Practice Note 3 of 2025, published on […]

South Africa’s merger control regime is poised for a long-overdue recalibration. After almost ten years of regulatory stasis, the Minister of Trade, Industry and Competition has published draft amendments that would materially revise merger thresholds and increase filing fees under the Competition Act. The authority to make these adjustments flows from section 11 of the […]

In several construction-heavy jurisdictions, most notably the United Kingdom, adjudication is no longer merely a contractual convenience. It is a statutory right. Parties to construction contracts are entitled by legislation to have disputes resolved swiftly by adjudication as a first step, precisely to avoid projects grinding to a halt under the weight of protracted litigation. […]

When something goes wrong in a medical setting, the instinctive reaction is often to assume fault. Roman law, however, has long warned against that reflex. The principle incumbit probatio qui dicit, non qui negat reminds us that the burden of proof rests on the person who makes the allegation, not on the one who denies […]

If trusts had a hall of fame for self-inflicted disasters, two things would be inducted immediately:badly drafted trust deeds and “we’ll sort the paperwork later” administration. Spoiler: later is now, and both the Master and South African Revenue Service are paying very close attention. Paperwork isn’t admin fluff, it’s the trust’s lifeline One of the […]

Every few months, the internet loses its mind over headlines announcing that an “electronic will has been declared valid by the High Court.” Cue panic, excitement, and at least one person thinking their Notes app is now a legally recognised estate-planning tool. Let’s calm down. Electronic wills are not suddenly legal in South Africa. They […]

Post-Employment Restraints Remain Enforceable Despite Dismissal for Misconduct In a significant late-2025 judgment, the Labour Appeal Court has clarified that an employer’s right to enforce a restraint of trade does not automatically fall away when an employee is dismissed for misconduct. The decision provides welcome certainty for employers seeking to protect confidential information, client relationships […]

Annual Adjustment to the National Minimum Wage The National Minimum Wage Act requires the Minister of Employment and Labour to adjust the National Minimum Wage (NMW) annually with due regard to economic conditions, inflation, the cost of living, wage inequality, employment implications and other socio-economic factors. For the year beginning 1 March 2026, the Minister […]

Lewis Stores v Pepkor: A Major Reset in Competition Merger Jurisprudence In Lewis Stores (Pty) Ltd v Pepkor Holdings Ltd and Others [2026] ZACC 4, the Constitutional Court of South Africa delivered an important judgment reaffirming the proper test for third-party intervention in large merger proceedings and curbing appellate overreach into the discretion of the […]

The Supreme Court of Appeal (SCA) has issued an urgent directive affecting all matters enrolled for hearing between 16 February 2026 and 6 March 2026, confirming that proceedings during this period will primarily be conducted virtually. The directive arises from a security upgrade at the SCA’s Bloemfontein premises and is intended to ensure the uninterrupted […]

South Africa’s cannabis regulatory landscape remains in a state of significant transition as of January 2026, presenting both opportunities and substantial legal risks for those seeking to resell cannabis products. The signing of the Cannabis for Private Purposes Act in May 2024 formally decriminalized private adult use, yet commercial trade in cannabis remains strictly prohibited […]

VVC v JRM and Others [2026] ZACC 2 Introduction In VVC v JRM and Others, the Constitutional Court of South Africa was called upon to confirm an order of constitutional invalidity granted by the High Court in respect of section 10(2) of the Recognition of Customary Marriages Act 120 of 1998. At the heart of […]

Expert Guidance on Supreme Court of Appeal Procedure Applications before the Supreme Court of Appeal (“SCA”) are highly technical and strictly regulated. Recent amendments to section 17(2)(f) of the Superior Courts Act 10 of 2013 have significantly altered the legal test applicable to SCA petitions and applications for reconsideration, making specialist guidance essential. Our firm […]

1. What constitutes valid proof of electronic service? The Registrar of the Supreme Court of Appeal has made it unequivocally clear that, going forward, only two forms of proof will be accepted as primary proof of service where service is effected by email: Read receipts and acknowledgements of receipt are expressly downgraded and are no […]

1. Introduction Access to the Supreme Court of Appeal (“SCA”) is strictly regulated in terms of the Control of Access to Public Premises and Vehicles Act 53 of 1985 (“the Act”). A formal notice issued under the authority of the Office of the Chief Justice serves as a reminder that the SCA, as the apex […]

On 18 December 2025, the President of the Supreme Court of Appeal issued Practice Directive 1 of 2025, introducing a significant procedural refinement to the conduct of oral arguments before the Court. The directive, which took effect immediately, is directed at improving the effective and optimal use of court time in matters where oral argument […]

Mayet & Associates Inc. is a specialist firm of correspondent attorneys in Bloemfontein, providing reliable, efficient, and procedurally compliant legal support to instructing attorneys across South Africa. We act as local court agents for matters in the Supreme Court of Appeal, Free State High Court, and Bloemfontein Magistrates’ Courts, offering precision-driven correspondent services tailored to […]

Expert Legal Support You Can Trust When navigating the procedural complexities of South Africa’s Supreme Court of Appeal (SCA), specialised expertise is essential. Our Supreme Court of Appeal Team offers unrivalled local correspondent support focused exclusively on SCA practice and procedure. We partner with legal practitioners and litigants to provide precise, authoritative guidance at every […]

1 Introduction The Supreme Court of Appeal (“SCA”) has cautioned practitioners against the indiscriminate compilation of civil appeal records. In Minister of Police v Mzingeli and Others (SCA) (unreported case no 115/2021, 5 April 2022), the Court reiterated that appeal records must be compiled with care, discernment, and an appreciation of their purpose. The warning was […]

1 Introduction Appeals to the Supreme Court of Appeal (“SCA”) are governed by a procedural framework that demands precision, foresight, and strict adherence to time-limits and formal requirements. Practitioners who approach SCA litigation as a mere continuation of proceedings in the court a quo do so at considerable risk. The appellate process is distinct, rule-driven, and […]

South Africa has entered a new era of governance reform with the release of the King V Report on Corporate Governance for South Africa 2025. Published by the Institute of Directors in South Africa and replacing King IV, the new King V framework becomes applicable to financial years beginning on or after 1 January 2026. […]

The South African legal system has taken a significant step forward in recognising and safeguarding the rights of spouses in Muslim marriages. For decades, Muslim couples whose marriages were concluded solely under Islamic law (Nikah) lacked automatic legal protection under civil law, particularly in matters of divorce, division of assets, and maintenance. The Divorce Amendment […]

In business and in personal dealings, contracts form the backbone of every agreement we make. Whether it involves employment, property, services, partnerships, or major financial commitments, a contract determines your rights, obligations, remedies, and risks. Yet many people sign contracts without fully understanding the legal and commercial implications, often because the document appears standard, straightforward, […]

Family businesses carry a unique blend of personal relationships and financial investment, a combination that makes them especially vulnerable when a marriage breaks down. While owners often plan meticulously for market shifts, tax exposure or succession, many underestimate how a divorce can place the entire business at risk. When personal and commercial assets overlap, a […]

The Supreme Court of Appeal (SCA) is one of South Africa’s most procedurally rigid courts. It demands absolute compliance with its rules, directives, timelines and formatting requirements. Even experienced litigators are caught off guard by the court’s unforgiving approach to non compliance, particularly where matters are prepared outside Bloemfontein without the support of a dedicated […]

The Supreme Court of Appeal has delivered a significant judgment in AIG South Africa Limited and Others v Azrapart (Pty) Ltd and Another, confirming that an infectious disease extension formed part of the insured’s business interruption cover. The case arose from the Fourways Mall COVID 19 losses and provides critical guidance on rectification, contract formation, […]

The end of year period often brings a false sense of procedural pause across the legal sector. Many practitioners assume that dies non automatically suspends time limits for filing in all courts. This assumption can have serious and costly consequences when dealing with the Supreme Court of Appeal (SCA). A recent reminder from the SCA […]

A recent decision of the Supreme Court of Appeal has brought important clarity to the limits of SARS’ powers and the scope of the Commissioner’s discretion, when taxpayers fail to meet technical customs requirements. In JT International Manufacturing South Africa (Pty) Ltd v Commissioner for SARS, delivered on 4 April 2025, the SCA overturned SARS’ […]

Customs valuation is usually a concern for importers, because duties and import VAT are calculated on the customs value of goods entering the country. Exporters seldom face the same scrutiny, as most exported goods attract no duty and do not trigger VAT on exit. One notable exception is the export duty on waste and scrap […]

The South African Reserve Bank’s Financial Surveillance Department has implemented new tax-compliance checks for sending income abroad, including dividends owed to foreign shareholders. These amendments mark a significant shift in the long-standing treatment of non-resident dividend flows. Overview of the Regulatory Update On 22 October 2025, the Financial Surveillance Department issued Exchange Control Circular No. […]

The responsibility of municipalities to ensure that public spaces are reasonably safe has once again come under scrutiny. In a recent decision in Thamsanqa Wilson Madubane v eThekwini Municipality, the KwaZulu-Natal High Court in Pietermaritzburg held the municipality accountable for injuries suffered by a pedestrian who fell into an exposed manhole during loadshedding. The ruling […]

A recent judgment of the Supreme Court of Appeal in Els v Venter and Another has provided important clarity on whether a residential lease of a private family home falls within the protective scope of the Consumer Protection Act 68 of 2008 (CPA). The case required the Court to determine two key issues: Background to […]

The Companies and Intellectual Property Commission CIPC has intensified its automated deregistration programme, targeting companies and close corporations that fail to submit annual returns or beneficial ownership information. Entities that do not meet these statutory requirements face swift removal from the register, an outcome that carries serious legal and financial consequences. Why Compliance Matters To […]

As companies prepare to wrap up the year, staff functions, corporate lunches and end-of-year parties take centre stage. These gatherings usually come with plenty of photos, team snapshots, behind-the-scenes moments, and festive group shots. Many employers later upload these images to their LinkedIn pages, internal newsletters, recruitment brochures or digital marketing campaigns. However, even at […]

As South African businesses prepare to close the year, many employees begin anticipating year-end bonuses. However, it is important to understand that bonuses are not automatically guaranteed under South African labour law. Whether a bonus is payable depends entirely on the wording of the employment contract, workplace policies, or the specific bonus framework applied within […]

Criminal networks and corrupt actors have long attempted to disguise the origins of unlawful funds by funnelling them into the legitimate financial sector. As traditional laundering techniques became easier for regulators to uncover, these actors shifted toward more intricate schemes. One of the most common strategies has been the exploitation of corporate structures, companies, trusts, […]

The Western Cape High Court recently revisited the scope of appraisal rights under the Companies Act 71 of 2008 in Cilliers v LA Concorde Holdings Limited and Others (WCC, case no 23029/2016, 14 June 2018, per Papier J). The case concerned a minority shareholder in a holding company seeking to rely on s 164 appraisal […]