Section 23(1) of the VAT Act No. 89 of 1991 (“the VAT Act”) [...]
The recent judgment in Standard Bank of South Africa v South African Reserve [...]
Administrative errors are arguably inevitable — but can incorrectly citing a party and [...]
Section 71(1) and (2) of the Companies Act 71 of 2008 (“the Act”) [...]
Unjustified enrichment is a common law principle that arises when one party (the [...]
When an insolvent company is placed into liquidation a concursus creditorum is established. [...]
Most employers understand that it is illegal to hire someone who lacks the [...]
So, how does one approach an OTP? Here are a few key clauses [...]
On 15 May 2024, President Cyril Ramaphosa promulgated the National Health Insurance (NHI) [...]
Navigating the intricacies of importing and exporting may prove challenging without prior familiarity [...]
Side hustles provide many with much-needed income injections in South Africa’s often-austere economic [...]
In an age of social media, businesses have become more aware of the [...]
When it comes to purchasing or selling property, many first-time buyers and sellers [...]
A company’s board of directors may make certain decisions pertaining to the company, [...]
Shepstone and Wylie Attorneys v Abraham Johannes De Witt N.O and Others [2023] [...]
In January 2023, the Johannesburg High Court held Edward Nathan Sonnenbergs (ENS) liable [...]
It is common for employees to resign from their positions, for whatever reason, [...]
The Artificial Intelligence (“AI”) revolution is upon us. With the introduction of tools [...]
Uncertainty as to your status as a shareholder can present a multitude of [...]
The introduction of Rule 41A of the Uniform Rules of Court, which came [...]
Estate planning is vital to managing family finances and every family needs to [...]
The phrase “smart contract” was first coined by Nick Szabo, a computer scientist, [...]
Crypto assets are not currently a financial product. While not illegal, there is [...]
Historically, the law has prohibited companies from repurchasing its own shares. There were [...]
It is trite that a company is a separate juristic entity from its [...]
South African copyright law is regulated by the Copyright Act, No. 98 of [...]
Recent crypto-currency crashes and network failings Investors in large, failing, exchanges who have [...]
Over the past 30 years the landscape of South Africa’s matrimonial property system [...]
NFTs are unusual crypto assets, waxing and waning in popularity. In 2021, Twitter [...]
Cryptocurrency is an intangible asset falling within the owner’s financial estate. If you [...]
Sureties beware! The implementation of a business rescue plan does not necessarily extinguish [...]
“Govcoins”, also known as central bank digital currencies, are cryptocurrencies issued by governments [...]
A Practical Alternative to The Traditional Wet-Ink Signature With the resurgence of the [...]
Coronavirus (COVID-19) has been a lived reality across the globe for over a [...]
Yes, you can be taxed on your cryptocurrency in South Africa. SARS is [...]
The COVID-19 pandemic has been devastating for our people and businesses alike. With [...]
The meaning of adequate consideration in terms of the Companies Act of 2008 [...]
The recent case of Municipal Employees’ Pension Fund and Others v Chrisal Investments [...]
Shareholders’ loans were previously abused avenues for tax evasion: interest rates were manipulated [...]