The National Wills Week, a social-outreach and access-to-justice initiative of the Law Society of South (LSSA), from 11 to 15 September 2023, highlights the importance of having a valid will. A will is a legal document that determines how your assets will devolve upon your death. It ensures that your estate is distributed according to …
The geographical status of land – whether it falls inside a township – will co-determine the rights of the owner to evict an occupier of the land. Several different statutes may apply where eviction of an occupier from a residence is in issue, as discussed by the Supreme Court of Appeal in the case of …
Eviction: Does the land occupied fall within a township? Read More »
Two recent judgments of the Western Cape High Court on interim orders pending divorce proceedings indicate a change of approach. In deciding on applications under High Court Rule 43 the Court in these cases appears to caution against unduly favourable interim maintenance orders and unduly hefty contributions towards the legal costs of applicants. Rule 43 …
Interim court orders in divorce proceedings: A change in approach Read More »
In Minister of Water and Sanitation and Others v Lotter N.O and Others [2023] ZACC 9 (15 March 2023) the Constitutional Court decided that the Water Act does not prohibit charging another person a fee for transfer of a water use entitlement or surrendering a water use entitlement to another for a fee. Background The …
Transactions with water rights – Landmark Judgement Read More »
A person with some cognitive impairment may be incapable of making a will at some times, but of sound mind at other times. The general presumption is that a person who made a will, was of sound mind and understood the consequences of the document signed at the time. The key question is the person’s …
Amendments were made to the Trust Property Control Act and the Regulations thereto aimed at combating money laundering and terrorist financing which amendments commenced on 1 April 2023. The amendments place new obligations on trustees and compel them to: a) keep an updated record of all the “beneficial owners”* under a trust. Trustees …
ALL TRUSTEES OF TRUSTS TO TAKE NOTE OF NEW RECORD KEEPING AND REPORTING DUTIES Read More »
An attorney can advise you on all the legal implications of your estate plan. Estate planning is a crucial step in ensuring that your property and assets are preserved and distributed according to your wishes after your death. With the right advice, you can minimise estate taxes and ensure that your loved ones are legally …
Why is the assistance of an attorney your best bet when planning your estate? Read More »
It often happens that companies do not receive important CCMA communication because a former employee used incorrect or no-longer-used contact details in proceedings before the CCMA. This may result in the CCMA making an adverse award or ruling against the company in its absence and without its knowledge. The first step for the company is …
CCMA Ruling Against Company In Its Absence And Without Its Knowledge Read More »
The “conduit-pipe” principle is often relied on when tax on vested benefits from a trust is in issue. The desired result from the taxpayer’s point of view is mostly that the beneficiary of the trust who acquired a vested right to a trust benefit should be taxed on the taxable value, rather than the trust …
Capital gains tax: Tiered trust structures and the “conduit principle” Read More »
Introduction Owners of non-residential properties in certain categories must obtain an Energy Performance Certificate (“EPC”) by no later than 7 December 2022 and display it at the entrance of their building. Who must obtain the certificate A Government Notice which was published in the Government Gazette in December 2020 will come into effect on 7 …
Energy Performance Certificate – Required for your building? Read More »