Latest Legal Briefs
Friends And Family May Turn To Foes – Be Careful Who You Appoint As An Executor
There are only two things in life that are inevitable, death and taxes. Taxes are debatable however death will come knocking on each and every one of our doors at some point in our life. This article is about making wise and responsible decisions prior to your death to ensure that you appoint an...
Financial statements – What businesses need to know for annual compliance
The Companies Act, Cap. 486 (Act) imposes obligation on all registered companies to prepare and file financial statements annually as part of their statutory compliance requirements. These provisions are set out under sections 683 to 689 of the Act. While many companies comply with filing annual...
The witness you may not need: When cell phone records speak for themselves
In the recent decision of Mohapi Thabo and Another v The State (A41/2024) [2026] ZAGPJHC (21 May 2026), the High Court considered whether cell phone records relied on by the state were admissible in circumstances where the state had failed to call a witness from Vodacom to authenticate the...
Key considerations and compliance challenges as South Africa nears implementation of groundbreaking "Failure to Prevent Corrupt Activities Offence"
Arguably one of the most far-reaching recommendations of the State Capture Commission, the introduction of a failure to prevent corruption offence, is on the cusp of being introduced in South Africa. The Judicial Matters Amendment Bill (the “Bill”) which is due to be considered by the National...
Residential Tenant, Landlord Rights Under Lockdown
In the economic turmoil caused by Covid-19 lockdown, many people have not been able to pay their residential rent. Under government lockdown regulations – which try to ameliorate this problem – where do tenants and landlords stand legally? Two main scenarios emerge in the regulations passed by...
Eric Bonnet-Maes appointed Chief Executive Officer of LexisNexis (RELX Group) for Continental Europe, Middle East and Africa
Eric Bonnet-Maes joined LexisNexis France in 2007 as Sales and Operational Marketing Director before becoming Chief Operating Officer from 2014. Since 2018, he led LexisNexis' Asia region, steering the development of Greater China, Japan, South Korea, India and Southeast Asia from Hong Kong. "I...
Failing to meet the onus of proof sways the tightrope
I have often reminded employers of the provisions of section 188 of the LRA. Appreciation for the importance of these provisions is crucial for employers who are considering dismissal of employees because they categorically and firmly place the onus of proof on the employer. What confuses...
South Africa’s evolving mineral and petroleum industries
South Africa’s mineral and petroleum industries faced significant changes in 2024 in view of the establishment of the Government of National Unity and legislative developments in these industries. In May 2024, South Africa had its seventh general election the results of which paved the way for...
SARS eyes higher tax debt collections: Relief is available, but ‘playing games’ will not fly
South Africa’s tax debt book has grown to more than R600-billion, of which R280-billion has been identified as collectable. This year, the South African Revenue Service (SARS) is targeting the collection of R126-billion of this recoverable amount, said SARS Commissioner Johnstone Makhubu....
Who the Legal Research Assistant supports
Sabinet’s Legal Research Assistant has been developed to support a range of users working with South African legal information. While research requirements differ across professionals, the need for reliable, accurate, up-to-date and authoritative legal information remains consistent. Built on...
Why your AI vendor contract is probably a liability: 7 hard truths from the front lines
Everywhere we look, every day, we see new AI tools competing for our attention. Whether it is social media or by word of mouth. It is everywhere. Every new product promising businesses more efficiency, cost and time savings. However, most entrepreneurs and procurement teams are failing their...
Protecting your product get-up: When packaging becomes intellectual property
Standing out in a competitive market and attracting consumers' attention is not easy. To do so, the overall appearance of a product (known as the “get-up”) should be distinctive. The get-up of a product encompasses far more than just a name or logo: it includes colours, packaging, shape, layout,...
The MTBPS needs to focus on easing the cost of doing business
The Minister of Finance, Enoch Godongwana, has committed himself to the task of pursuing his predecessors’ structural reform agenda and reducing red tape, the progress of which will be keenly noted in the Medium Term Budget Policy (MTBPS) on the 11th of November. Angelika Goliger, EY Africa’s...
A new era for diesel refunds: More than just a registration exercise
Businesses claiming diesel refunds may be inclined to view the South African Revenue Service’s (SARS) new diesel refund registration system as little more than an administrative change. However, the reforms signal a far more fundamental shift. For the first time, South Africa is moving towards a...
The Porsche that got away in business rescue
A company in business rescue may be entirely dependent on revenue streams generated by an asset that is essential to the continuation of its business. But what happens where it is established that the asset belongs to a third party and the agreement under which the company was entitled to use the...
