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...
High Court confirms that employers are bound by final internal appeal outcomes in disciplinary proceedings
In the recent decision of Nkuna v Eskom Rotek Industries SOC Ltd (2024-022546) [2026] ZAGPJHC 634 (3 June 2026), the High Court considered whether an employer may disregard the outcome of its own internal disciplinary appeal process and unilaterally uphold an employee’s dismissal despite an...
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...
Competent presiding officers important for tightrope stability – Don’t rely on artificial intelligence
South African labour law is firm in insisting that employees accused of dismissible misconduct get a fair opportunity to defend themselves. Where the employer elects to provide this opportunity via a disciplinary hearing the law requires the presiding officer to be fair. Unfair conduct of a...
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...
Supreme court delivers big win for property investment structures
On 7 September 2026, the Supreme Court of Appeal (SCA) handed down a significant judgment against the South African Revenue Service (SARS), confirming that certain financing fees qualify for tax deductions under section 24J of the Income Tax Act, 58 of 1962. The SCA’s judgment in The Commissioner...
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...
What do buyers of businesses look for?
When business buyers consider acquiring a business, they generally have two options available to them. The first is to acquire the shares in a company which holds the business. The second is to acquire the business itself from the person or entity conducting the business operations. Each...
The hidden trade marks in business GUIs, and how to make them memorable
Digital business is the new frontier of modern entrepreneurship, and apps have become the gateway to almost every service imaginable. In a global economy driven by interconnectivity and advancing technology, start-up companies in all digital industries, particularly in FinTech, are quickly...
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...
Navigating the intersection of sanctions and international arbitration
It is tempting to think of sanctions primarily as instruments of foreign policy, or measures that belong in the realm of geopolitics rather than day-to-day commercial life. This view is misguided. For large corporates operating across multiple jurisdictions, sanctions have a direct and often...
SCA ruling clarifies when financing fees can be tax deductible
A recent Supreme Court of Appeal (SCA) judgment has provided important clarity for businesses on the tax treatment of fees incurred when raising finance, confirming that certain raising fees may be treated as similar to interest and therefore qualify for a tax deduction even if they are capital...
