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Suretyship vs Guarantee. What’s the difference?

02 May 2024

In this article, we look at two primary forms of security commonly found in financial transactions, namely suretyship agreements and... guarantees, and explain the difference between these two forms of security.

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0
Article

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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0
Article

Blazing changes in the National Veld and Forest Fire Amendment Bill

24 April 2024

In early April 2024, President Cyril Ramaphosa signed the National Veld and Forest Fire Amendment Bill.  

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0
Article

Can a Homeowners Association take over refuse removal from a local authority?

27 March 2024

With many local authorities struggling to provide municipal services to residents, a key question that arose in a recent case... was whether a Homeowners Association was entitled to take over the function of refuse removal from the local authority and whether the local authority was still entitled to charge for refuse removal.

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23
Article

What to expect from the new draft Employment Equity Act Regulations

27 March 2024

The Employment Equity Amendment Act 4 of 2022 (“Amendment Act”) was introduced in April 2023 but the commencement date has... yet to be promulgated. To address the sectoral numerical targets provided for in the Amendment Act, new draft regulations were issued for comment on 1 February 2024 (“Draft Regulations”). In this article we take a look at the draft regulations and what they mean for employers.

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25
Article

How liable is an owner for damage caused by animals?

26 March 2024

One has often read about owners being held liable for a dog attack on a person, but what about an... animal on the road which ends up causing an accident? Can the owner be held liable for the resulting damage?

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28
Article

Suretyship vs Guarantee. What’s the difference?

02 May 2024

In this article, we look at two primary forms of security commonly found in financial transactions, namely suretyship agreements and... guarantees, and explain the difference between these two forms of security.

READ MORE
0
Article

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.

READ MORE
0
Article

Blazing changes in the National Veld and Forest Fire Amendment Bill

24 April 2024

In early April 2024, President Cyril Ramaphosa signed the National Veld and Forest Fire Amendment Bill.  

READ MORE
0
Article

Can a Homeowners Association take over refuse removal from a local authority?

27 March 2024

With many local authorities struggling to provide municipal services to residents, a key question that arose in a recent case... was whether a Homeowners Association was entitled to take over the function of refuse removal from the local authority and whether the local authority was still entitled to charge for refuse removal.

READ MORE
23
Article

What to expect from the new draft Employment Equity Act Regulations

27 March 2024

The Employment Equity Amendment Act 4 of 2022 (“Amendment Act”) was introduced in April 2023 but the commencement date has... yet to be promulgated. To address the sectoral numerical targets provided for in the Amendment Act, new draft regulations were issued for comment on 1 February 2024 (“Draft Regulations”). In this article we take a look at the draft regulations and what they mean for employers.

READ MORE
25
Article

How liable is an owner for damage caused by animals?

26 March 2024

One has often read about owners being held liable for a dog attack on a person, but what about an... animal on the road which ends up causing an accident? Can the owner be held liable for the resulting damage?

READ MORE
28
Article
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Filter: Tax
Why a clean donation can have sticky consequences

21 February 2024

A donation, made with the best of intent, may still land you in ‘hot’ water with SARS. In this article,... we explain why a donation could result in donations tax being payable to SARS and when and how this could happen.

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173
Article
New SARS beneficial ownership disclosures when filing your trust tax returns

29 November 2023

Trustees should take note of additional requirements relating to the filing of provisional Trust tax returns in January 2024 as... SARS climbs on the beneficial ownership reporting train.

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301
Article
Tread carefully when considering debt-to-equity restructuring

26 July 2023

Converting or exchanging debt that is owed by a company into shares in that same company has long been used... as a debt restructuring tool. There are, however, very fine lines that surround this solution and it needs to be structured correctly to ensure that no unintended tax consequences arise. In this article, we briefly highlight a few considerations in relation to such restructuring.

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129
Article
When two become one, there are tax benefits

15 July 2022

When dealing with mergers and acquisitions, the one question that always arises is what tax relief, if any, exists for... companies that are contemplating a merger?

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605
Article
Good news for offshore structures

16 March 2021

I noted an article the other day that referred to tax restrictions for loop structures. What is a loop structure... and how have restrictions been reduced?

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372
Article
What Covid tax relief measures can my company qualify for?

06 January 2021

I have a construction company which has been hard hit by the Covid-pandemic and although I have managed to keep... our doors open and not retrench my employees, we are in dire straits. I understand that there are some tax relief measures which I can access to assist my company. Is this true?

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384
Article