Category Archives: Articles

Understanding VAT Compliance: Why Suppliers cannot Retroactively include VAT

Section 23(1) of the VAT Act No. 89 of 1991 (“the VAT Act”) requires any [...]

Is South Africa’s Exchange Control Regulations Fit for the Digital Age of Cryptocurrency?

The recent judgment in Standard Bank of South Africa v South African Reserve Bank and [...]

Defamation by Administrative Errors: Makhafola v Wiese and Another Reiterates the Elements of Defamation Against the Backdrop of a Frivolous Defamation Claim

Administrative errors are arguably inevitable — but can incorrectly citing a party and wrongly posting [...]

Are Directors Entitled to Reasons prior to Removal by an Ordinary Shareholders Resolution

Section 71(1) and (2) of the Companies Act 71 of 2008 (“the Act”) permit shareholders [...]

Erroneous Bank Transfer Leads to Unjustified Enrichment

Unjustified enrichment is a common law principle that arises when one party (the enriched party) [...]

Balancing Creditors’ Interests: The Impact of Business Rescue on Voidable Dispositions made by Companies in Liquidation

When an insolvent company is placed into liquidation a concursus creditorum is established. This means [...]

Not in My Employ: Hiring Foreign Nationals – The Legal Pitfalls

Most employers understand that it is illegal to hire someone who lacks the requisite permission [...]

THE ABCs of OTPs | How does one approach an Offer to Purchase?

So, how does one approach an OTP? Here are a few key clauses to note [...]

Practical Implications of the National Health Insurance Act in South Africa

On 15 May 2024, President Cyril Ramaphosa promulgated the National Health Insurance (NHI) Act. The [...]

Incoterms Rules for International Transactions

Navigating the intricacies of importing and exporting may prove challenging without prior familiarity with the [...]