LIABILITY OF CREDITORS TO PAY A CONTRIBUTION WHERE THERE IS INSUFFICIENT OR NO FREE RESIDUE IN AN INSOLVENT ESTATE TO MEET EXPENSES, COSTS AND CHARGES OF SEQUESTRATION The following article discusses an interpretation of Section 106 read with Sub-Sections 89(2) and 14 (3) of the Insolvency Act 24 of 1936 (“the Act”) and specifically with [...]
Alliott Global Alliance announces the expansion of its international alliance of independent accounting and law firms to its 80th country. Alliott Global Alliance (‘AGA’) has reached another milestone in its development by increasing the international coverage it can offer to clients and member firms to 80 countries. This announcement comes on the heels of law [...]
Buying a property is one of the most exciting and stressful undertakings an individual can undertake, especially for a first-time homebuyer. This is even more so due to the uncertain economic times we face in South Africa today. The transfer of property is a long process beset with legalities, and the process can easily become [...]
When purchasing a fixed property in South Africa, either Value-Added Tax (“VAT”) or Transfer Duty will always be payable on the transaction. Both VAT and Transfer Duty are calculated based on the purchase price or value of the property to be sold. A transaction cannot be subject to both VAT and Transfer Duty - it [...]
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