News
SST Attorneys & CortixaAI recognised as Global Innovator at the 2025 Alliott Global Alliance Excellence Awards.
SST Attorneys is proud to announce that the firm, through its collaboration with CortixaAI, has been named the Global Winner in the Innovator category at the Alliott [...]
UK Immigration Options for South African Citizens
DOWNLOAD ARTICLE IN PDF FORMAT (A) UK Immigration Options for South African Citizens Graeme Kirk – Ellisons Solicitors Introduction The UK has for many years been a [...]
A guide to the updated regulations of beneficial ownership registers in South Africa
BACKGROUND During the course of the G20 High-Level Principles on Beneficial Ownership Transparency held in 2015, the South African Government made a commitment towards improved beneficial ownership [...]
Removal of a Director from a South African company
In terms of Section 66(1) of the Companies Act (2008) (“the Companies Act”), the business and affairs of a company must be managed by or under the [...]
Sectional titles amendment bill, 2020
In this article we are taking a look at the Sectional Titles Amendment Bill 2020 (“the Bill”) and the proposed changes it will bring. The Bill was [...]
Guide to SASRIA claims: how to claim compensation for damage to business premises and looted goods
Recent widespread looting and social unrest has crippled South African businesses. The South African Special Risks Insurance Association (SASRIA) has come forward to assist businesses with insurance [...]
POPIA and how it affects community schemes
INTRODUCTION This article aims to highlight the duty and obligations of Community Schemes to ensure the protection of its owners and/or residents in the scheme, in adherence [...]
Removal of an Executor due to conflict of interest – Why you need a Professional Executor
A CASE NOTE: BRIMBLE-HANNATH V HANNATH & OTHERS [2021] ZAWCHC 102 The Applicant (the wife of the deceased) approached the court seeking an order removing the First [...]
Creditors Beware: A Petitioning Creditor Can Be Held Liable To Pay The Costs Of The Liquidation
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 [...]
Employers Take Note: Mandatory Registration Of Domestic Workers With The Compensation Fund
The Constitutional Court case of Mahlangu and Another v Minister of Labour and Others [2020] ZACC 24 (“Mahlangu”) has changed the landscape for the employment of domestic [...]
Pension Fund Proceeds and Deceased Estates
Does Your Pension Form Part Of Your Deceased Estate When You Pass Away? Section 37C of the Pension Funds Act 1956 (“the Act”) states that any benefit [...]
The Protection Of Personal Information Act (“Popia”) Article 2 in a series on Popia
In our previous article, we discussed the importance of conducting a personal information assessment. This is required by Regulation 4(1)(b) of the Regulations published in terms of [...]
The Protection of Personal Information Act (“Popia”)
ARTICLE 1 IN A SERIES ON POPIA THE IMPORTANCE OF PERSONAL INFORMATION IMPACT ASSESSMENTS The Protection of Personal Information Act (Act No. 4 of 2014) (“POPIA”) commenced [...]
Buying property in South Africa as a non-resident
This article aims to assist foreigners or non-residents of South Africa to determine whether they can buy and invest in the real estate market of South Africa [...]
Membership of a close corporation and death of a member
Many individuals in South Africa are still members of Close Corporations. A Close Corporation (“CC”) is what is known as a juristic person – in law it [...]
Drowning in debt? Voluntary surrender and what you need to know
INTRODUCTION With the Covid-19 pandemic taking the world by storm, more individuals are facing economic hardship than ever before. It is thus no secret that various South [...]
What to Expect! The Property Practitioners Act 22 Of 2019
WHEN WILL THE PPA COME INTO OPERATION? Although the Property Practitioners Act 22 of 2019 (“PPA”) has been signed into law by the President, the date when [...]
Clarifying the issue of when VAT or Transfer Duty is payable on a property transaction
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 [...]
Resignation to Avoid Discipline: You can run but no longer hide, so says The Labour Appeal Court
THE PRESENT LAW The Labour Appeal Court (“LAC”) recently rendered a significant judgment on resignation by an employee as a method to avoid disciplinary measures (disciplinary hearing). [...]
African Continental Free Trade Agreement: Great Opportunities and Some Challenges
WHAT IS THE AFRICAN CONTINENTAL FREE TRADE AGREEMENT? The African Continental Free Trade Agreement (“the Agreement”) is one of the Flagship Projects of the African Union’s Agenda [...]
Can you be Penalized for Participating in a Pyramid Scheme?
INTRODUCTION Over the years many South Africans have been recruited to invest their hard-earned money, life savings, and even funds obtained on loan, into what they believe [...]
Is Multi-Level Marketing a Pyramid or a Ponzi Scheme?
In this article, we will be examining what the concepts of multi-level marketing (“MLM”), Ponzi- and Pyramid Schemes are, with the aim to equip readers with sufficient [...]
Vesting of Capital Gain in a Beneficiary of the Trust – Section 7C Not Applicable?
The comments in this article are based on SARS Binding Private Ruling: BPR50 WHAT IS THE STATUS OF A BINDING PRIVATE RULING (“BPR”) BY SARS? The Tax [...]
The Transfer of Property in Deceased Estates
WHAT IS THE PROCEDURE FOR ASSETS REGISTERED IN THE NAME OF THE DECEASED? When a person passes away, his assets and liabilities form part of his deceased [...]
Testamentary Reservations in Trust Deeds
THE RISK OF SECTION 3(3)(d) OF THE ESTATE DUTY ACT WHAT IS A TESTAMENTARY RESERVATION IN A TRUST DEED? A testamentary reservation is a stipulation which is [...]
An introduction to Capital Gains Tax
WHAT IS CAPITAL GAINS TAX? Capital Gains Tax (“CGT”) is the portion of normal income tax attributable to the inclusion in your taxable income of a taxable [...]
Capital Gains Tax in Trusts
HOW TO MINIMIZE CAPITAL GAINS TAX USING THE FLOW-THROUGH PRINCIPLE, AND DOES YOUR TRUST PROVIDE FOR IT? AN INTRODUCTION TO CAPITAL GAINS TAX IN TRUSTS Since a [...]
The Cannabis in the workplace debate
It has been more than a year since the Constitutional Court decriminalised the use of cannabis by an adult person in his or her private dwelling. The [...]
Can community trusts still be used for B-BBEE ownership purposes?
INTRODUCTION Much has been said in the media about the use of community trusts as part of Broad-Based Black Economic Empowerment (“B-BBEE”) ownership schemes not complying with [...]
Must a Shareholder be actively involved in the management of the business and affairs of a Private Company?
Many private companies in South Africa, especially in the SME market, are traditionally owned and managed by the same individuals. With the increase in black ownership transactions [...]
An introduction to liquidations
WINDING-UP OF SOLVENT AND INSOLVENT COMPANIES BACKGROUND Companies experiencing financial distress may not necessarily qualify for business rescue and must therefore resort to liquidation, which is also [...]
POPIA, Much Awaited!
The buzzword on many lips these days, following the Presidency’s announcement on 22 June 2020, is the Protection of Personal Information Act (Act No. 4 of 2013) [...]
How to avoid an alter-ego trust
An alter-ego trust can be described, in simple terms, as a trust which is treated as an extension of one of the trustees, and therefore the trust [...]
An alter-ego trust – What it is and its risks
WHAT IS AN ALTER-EGO TRUST? An alter-ego trust is when all the necessary requirements for a valid trust are present and the trust is established, but the [...]
Can I Validly Cancel My Lease Agreement?
In tough economic times landlords and tenants may be faced with the difficult decision of having to terminate a lease agreement prior to the expiry of the [...]
Director’s Liabilities and Business Rescue
Article 3 of 3 in a series on financially distressed companies. In order to fully comprehend directors’ liability, it is important to consider Section 76 of the [...]
South African Estate Planning and Offshore Assets – Do I need Two Wills?
In our current global society it is now common for South African residents to acquire assets in other counties, which could include investment properties, shares or [...]
Can My Independent Contractor Be Presumed To Be My Employee?
Very often the lines between an independent contractor and an employee are blurred, meaning employers believe that they have entered into a contract with an individual [...]
Don’t Let your Minor Child’s Inheritance Be Administered By The State – Get a Will Today
When you pass away without a signed will and testament, you are said to have died “intestate”. What that means is that the Intestate Succession Act 81 [...]
Loan Financing In Tough Economic Times
In the unprecedented times South Africans are now facing, many individuals and businesses will have no alternative but to take out loans to survive the challenging economic [...]
Marital Regimes In South Africa – How Should I Get Married?
When 2 individuals enter into a marriage relationship it has certain legal implications. The legal nature of a couple’s marriage, also referred to as their “matrimonial regime”, [...]
The Business Rescue Process: Procedural Requirements
Article 2 of 3 in a series on Financial Distressed Companies Before a company can be placed under business rescue, there are several procedural requirements that must [...]
An Introduction to Business Rescue
Article 1 of 3 in a series of financially distressed companies BACKGROUND There is a global increase in companies experiencing financial distress, leaving such companies with [...]
Financially Distressed Companies – Some Critical Considerations
Under the Companies Act (2008) a company is in financial distress if - it appears to be reasonably unlikely that the company will be able to [...]
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