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...
When the sale of a property falls through, things can get complicated, especially if the buyer and seller cannot agree on who is to blame for the cancellation. This kind of disagreement is called a disputed cancellation, and it can create legal and financial headaches...
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...
