21 February, 2018

Minister of Finance, Mr Gigaba, delivered the National Treasury’s budget for 2018/2019 this afternoon. The following amendments stand out: VAT increases from 14% to 15% on 1 April 2018. Estate duty increases from 20% to 25% on dutiable portion of estates of more than R 30 million. Donations Tax increases from 20% to 25% on […]

Is your profit on bitcoin taxable?

13 February, 2018

With Bitcoin taking centre stage when it comes to cryptocurrencies, one cannot help but wonder how tax legislation will apply to something that governments have no control over and which exists in cyber space. SARS’ research department seems to suggest that when Bitcoin comes into the “real world”, it will become subject to ordinary tax […]

Issue 03 – 2018

8 February, 2018

OSTRICH “ATTACKS” VISITOR ON PROPERTY: WHO IS LIABLE? Van der Westhuizen v Burger (204/2017) [2017] ZASCA 178 (1 December 2017) Does a property owner become liable for injuries sustained by a visitor who ran from an ostrich on the property which he thought was attacking him? Yes, this is entirely possible, but the facts of […]

Thinking of eloping or hosting a destination wedding?

7 February, 2018

Elopements or a ‘wedding for two’ are on the increase and for many it is now the preferred choice. What’s not to love about saying your “I do’s” before a select few on the white sand beaches of Mauritius whilst saving some bucks by incorporating your wedding and honeymoon into the stuff dreams are made […]

Drought and your tenant

30 January, 2018

Many parts of South Africa are experiencing drought conditions on the moment – some mild, others such as in Cape Town, severe. Lease agreements usually deal in some detail with the obligations of both the landlord and the tenant, but obligations in exceptional circumstances brought about by severe water shortages may not have been addressed. […]

Issue 02 – 2018

26 January, 2018

MUST A RIGHT OF FIRST REFUSAL (PRE-EMPTIVE RIGHT) IN RESPECT OF LAND REALLY BE IN WRITING? Mokone v Tassos Properties CC and Another (CCT113/16, CCT291/16) [2017] ZACC 25; 2017 (10) BCLR 1261 (CC); 2017 (5) SA 456 (CC) (24 July 2017) Yes and no. For long, and because of sound policy considerations, our law ruled […]

Harder times for maintenance defaulters

23 January, 2018

On 5 January 2018 certain important amendments to the Maintenance Act became operational. These sections introduce stricter measures against maintenance defaulters. One of the amendments authorises the courts to direct electronic communications service providers, such as Vodacom, MTN, Cell C or Telkom, to furnish the courts with the contact information of the maintenance defaulter where […]

Issue 01 – 2018

19 January, 2018

IS A HARD-HITTING CONTRACTUAL TERM CONSTITUTIONALLY UNFAIR AND HENCE UNENFORCEABLE? Mohamed’s Leisure Holdings (Pty) Ltd v Southern Sun Hotel Interests (Pty) Ltd (183/17) [2017] ZASCA 176 (1 December 2017) X had regularly, for 35 years, maintained rental payments under a lease. However, due to oversight on X’s bank’s side, rental was paid late on two […]

What if the lease is silent on the matter of interest on the deposit?

16 January, 2018

It often happens that a landlord and tenant’s written or oral agreement omits to mention what should happen to the deposit and the interest that accrued thereon during the lease, on termination thereof. Perhaps unknown to many, the Rental Housing Act has certain deemed provisions that apply to residential lease agreements, the word ‘deemed’ implicating […]

Our VOX System: Important Note | 11 January 2018

11 January, 2018

Dear Clients Best wishes for 2018! Just a short note to advise you that our VOX system is encountering a problem at present and we cannot access any emails or make payments. We are working with the service provider to resolve this as fast as possible and are confident that the repairs will be done […]