2026 Budget Speech: Key Tax and Regulatory Shifts Businesses Must Watch
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 […]
Algorithmic grievances and authentic accountability: Navigating AI-drafted complaints in the workplace
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 […]
Trojan Malware and Cybercrime Risk: Legal Duties and Cybersecurity Obligations for Businesses
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 Space Law Framework: Regulating Innovation, Security and Sustainable Growth Beyond Earth
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 […]
South Africa Aligns with Global Trade Mark Standards Through Adoption of the 13th Nice Classification
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 […]
The DTIC’s Merger Threshold Reset: What the Proposed Changes Mean for Dealmakers
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 […]
Construction Adjudication in South Africa: Speed, Cash Flow and Interim Justice
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 Went Wrong” Is Not Enough: Onus, Medicine, and Judicial Restraint
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 […]
How to Turn a Trust Into a Tax Nightmare (And How Not To)
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 […]
Your WhatsApp Voice Note Is Not a Will (No Matter How Clear It Was)
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 […]