King V and the Future of Corporate Governance in South Africa: What Boards Must Know Before 2026
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 Divorce Amendment Act 1 of 2024 and the Legal Status of Muslim Marriages in South Africa: A New Era of Recognition and Protection
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 […]
Why You Should Never Sign a Contract Without Proper Legal Vetting
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, […]
Protecting a Family Business During Divorce: How Entrepreneurs Can Prevent Loss and Legal Risk
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 […]
Top 10 Filing Mistakes That Lead to Matters Being Struck from the Supreme Court of Appeal Roll
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 […]
Supreme Court of Appeal Confirms Infectious Disease Cover in Business Interruption Policies: Key Takeaways from AIG v Azrapart
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, […]
Dies Non Does Not Apply in the Supreme Court of Appeal: A Critical Reminder for Legal Practitioners
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 […]
Can SARS Refuse to Exercise Its Discretion? Supreme Court of Appeal Confirms the Commissioner Must Apply His Mind
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’ […]
Understanding How Customs Value Is Determined for Exports: SARS’ Increasing Focus on Scrap Metal
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 […]
South African Reserve Bank Tightens Exchange Control Rules for Dividend Payments to Non-Residents
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. […]