Value added tax (“VAT”) is a primary form of taxation that is charged at a standard rate by the South African Revenue Service (currently 15% at the time of writing) on the supply of most goods and services. Business enterprises are aware that VAT is raised on certain...
In Mafikila & Others v Elundini Local Municipality & Another [2025] ZASCA 142, a unanimous bench found in favour of tenants residing in a property in respect of which the Local Municipality, without notice to the tenants, discontinued the supply of...
It is generally presumed by the public that when a judgment is handed down in a court of law, the judgment must be accompanied by full reasons for the conclusion reached by the court, including, findings on the facts, findings on the law, and finally, the application...
It is common in offers to purchase (“OTPs”) in respect of immovable property for conditional clauses to be included. These conditional clauses frequently deal with the raising of the capital necessary to pay the purchase price. Our law requires that any acquisition of...
In order to successfully wind up a deceased estate, the following procedure must be followed in terms of the Administration of Estates Act. Steps to Follow Immediately After the Death of a Loved One Obtain a Death Certificate (and other supporting documents) at the...
