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Capital gains distributions between trusts – who gets taxed?

03 December 2024

Can the conduit principle be used in structures where there are multiple trusts? This issue has recently been heard by... the Constitutional Court in the case of Thistle Trust v Commissioner for the South African Revenue Service (CCT 337/22) [2024] ZACC 19 which has guided how to tax capital gains in multi-tiered trust structures.

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60
Article

When and how can a trustee resign from a trust?

03 December 2024

There is often great uncertainty and misconceptions when it comes to the resignation of trustees of a trust. In this... article, we look at the requirements for the resignation of a trustee from an inter vivos trust and a testamentary trust. 

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104
Article

Can you challenge maintenance when you’re in arrears?

03 December 2024

The duty to maintain a child is of utmost importance. But what happens when your financial circumstances change, causing you... to fall behind on maintenance payments? Can you challenge the maintenance order in such a situation?

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61
Article

Can a sale in execution proceed while an appeal hangs in the balance?

03 December 2024

In this article, we explore some of the complexities relating to the general rule of suspension during an appeal.

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72
Article

Slip and trip: who is liable?

27 November 2024

With a growing number of ‘slip and trip’ cases being referred to our courts, property owners must understand what they... need to do to avoid liability for injuries sustained on their property. In this article, we examine the recent case of Ngwenya vs Accelerate Property Fund (2022/13159) [2024] ZAGPJHC 880 to explore the latest rulings regarding property owner liability.

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63
Article

Developers caught off guard with sectional title costs

31 October 2024

In a recent ruling, the KZN High Court clarified that developers holding a real right of extension are   responsible for... contributing to the maintenance costs of sectional title schemes.

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170
Article

See no evil, speak no evil: reporting misconduct

30 October 2024

What are the consequences of an employee turning a blind eye to the misconduct of their fellow employees? The CCMA... recently confirmed that dismissal may be an acceptable consequence for failing to report wrongdoing.

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98
Article

Cast your nets and navigate the waters of phishing and whaling

30 October 2024

With the digital world evolving at unimaginable speeds, cybercriminals are cashing in as they attack individuals and businesses without constraint... from virtually anywhere. South Africa and the African continent are coming under heavy fire from cyber criminals as growing economies expand their internet accessibility and so open new and vulnerable targets for cyber-attacks. In this article, we look at a form of cyber-attack called “phishing” with its variants and what you should look out for.

READ MORE
120
Article

Capital gains distributions between trusts – who gets taxed?

03 December 2024

Can the conduit principle be used in structures where there are multiple trusts? This issue has recently been heard by... the Constitutional Court in the case of Thistle Trust v Commissioner for the South African Revenue Service (CCT 337/22) [2024] ZACC 19 which has guided how to tax capital gains in multi-tiered trust structures.

READ MORE
60
Article

When and how can a trustee resign from a trust?

03 December 2024

There is often great uncertainty and misconceptions when it comes to the resignation of trustees of a trust. In this... article, we look at the requirements for the resignation of a trustee from an inter vivos trust and a testamentary trust. 

READ MORE
104
Article

Can you challenge maintenance when you’re in arrears?

03 December 2024

The duty to maintain a child is of utmost importance. But what happens when your financial circumstances change, causing you... to fall behind on maintenance payments? Can you challenge the maintenance order in such a situation?

READ MORE
61
Article

Can a sale in execution proceed while an appeal hangs in the balance?

03 December 2024

In this article, we explore some of the complexities relating to the general rule of suspension during an appeal.

READ MORE
72
Article

Slip and trip: who is liable?

27 November 2024

With a growing number of ‘slip and trip’ cases being referred to our courts, property owners must understand what they... need to do to avoid liability for injuries sustained on their property. In this article, we examine the recent case of Ngwenya vs Accelerate Property Fund (2022/13159) [2024] ZAGPJHC 880 to explore the latest rulings regarding property owner liability.

READ MORE
63
Article

Developers caught off guard with sectional title costs

31 October 2024

In a recent ruling, the KZN High Court clarified that developers holding a real right of extension are   responsible for... contributing to the maintenance costs of sectional title schemes.

READ MORE
170
Article

See no evil, speak no evil: reporting misconduct

30 October 2024

What are the consequences of an employee turning a blind eye to the misconduct of their fellow employees? The CCMA... recently confirmed that dismissal may be an acceptable consequence for failing to report wrongdoing.

READ MORE
98
Article

Cast your nets and navigate the waters of phishing and whaling

30 October 2024

With the digital world evolving at unimaginable speeds, cybercriminals are cashing in as they attack individuals and businesses without constraint... from virtually anywhere. South Africa and the African continent are coming under heavy fire from cyber criminals as growing economies expand their internet accessibility and so open new and vulnerable targets for cyber-attacks. In this article, we look at a form of cyber-attack called “phishing” with its variants and what you should look out for.

READ MORE
120
Article
GO
GO
Filter: Leave to appeal
Leave to Appeal vs Special Leave to Appeal

02 May 2024

On 4 April 2024 in the matter of Savannah Country Estate Homeowners Association v Zero Plus Trading 194 (Pty) Ltd... and Others (773/2022) [2024] ZASCA 40, our Supreme Court of Appeal (“SCA”) had to address the important difference between an application for leave to appeal and an application for special leave to appeal. In this article, we analyse the SCA’s views in this regard.

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233
Article

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