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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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62
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
62
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
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GO
Filter: Prescription
Be careful not to let your medical negligence claim prescribe

29 May 2024

Medical negligence cases are notoriously complex and often hinge on the difficulty patients have in establishing that there was in... fact negligent conduct by a medical practitioner and then having to institute action for the harm they have suffered. By this time, substantial time may have passed, and the possibility of prescription may have reared its head. In this article, we briefly look at prescription in the context of medical negligence cases and what our courts have to say. 

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238
Article
Owners beware – you have limited time to claim for defects to your house

15 January 2024

You have been living in your new house for a year or two when the issues start – cracks, and... more cracks – all serious and structural. So, can you hold the previous owner liable for this, or have you waited too long?

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696
Article
Latent defects, prescription and your newly bought home

29 November 2023

Home buyers are often worried about the risk of discovering a latent defect after they have bought a home, particularly... where sellers may have gone to some length to hide the defects to get the house sold. In this article we take a look at the role prescription plays when discovering defects and how this may affect the buyer’s ability to take steps against a seller.

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284
Article
Prescription and claims against organs of state

28 February 2023

Claims against the state may arise from several causes of action. Importantly though, it must be remembered that claims against... any organ of state are also subject to prescription, and care should be taken to not let your claim prescribe. In this article, we examine the current legal position in respect of prescription and claims against the state.

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486
Article
When do maintenance obligations prescribe?

20 May 2021

My ex-husband has for some time now not paid his maintenance as per the court order. Because I had a... job and was earning a basic income, I just left it as I didn’t want the hassle of trying to get him to pay. Now I’ve been retrenched and have asked him to pay his outstanding maintenance, but he refuses and says his attorney told him that his obligation to pay has prescribed. Surely this can’t be right?

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474
Article
Prescription and surety don’t always play well together

06 January 2021

Our company is owed money by one of our contractor companies who we helped with finance and provided us with... personal sureties by the shareholders as security for the transaction. They have been making promises that they will pay for some time and we left it, but now we are getting worried about prescription. We are also unsure whether if we act against the sureties, prescription will be halted for the contractor or may continue and we lose our claim against the company itself. Can you advise?

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684
Article

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