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How to get the most out of Charitable Donations

This article explains the different types of legal entities that charitable donations can be made to and the tax consequences of those donations. The aim of this article is to educate donors in order that they can organize their tax affairs in the most tax efficient manner possible within the parameters of our law. What
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Case Note: Laubscher N.O. v Duplan and Another [2016] ZACC 44

Summary BACKGROUND The applicant sought leave to appeal directly to the Constitutional Court in terms of section 167(6)(b) of the Constitution, against an order handed down by the Honourable Muller AJ in the Gauteng Division of the High Court, Pretoria. The principle issue before the High Court was the question of whether the respondent, who
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Case Note: Kriel v Terblanche 2002 (6) SA 132 (NCD) (15)

Summary The Applicant wanted to donate his farm to his grandchildren, but in order to avoid the tax implications thereof, he established a trust to which the farm was transferred.  The agreement for the purchase of the farm was signed by one of the trustees prior to either of them being authorised to act as
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Case Note: Phillips v The State (370/2016) [2016] ZASCA 187 (1 December 2016)

Summary The appellant, is a constable in the South African Police Service. The appellant was convicted in the Regional Court Pretoria for soliciting and accepting a bribe in terms of section 4 (1) (a) (i) (aa) and 26(1)(a) of the Prevention and Combating of Corrupt Activities Act, 12 of 2004 (the “Act”), and was sentenced
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Case Note: Sentrachem V Terrblanche (237/2016) [2017] ZASCA 16 (22 March 2017)

Summary This case went on appeal to the Supreme Court of Appeal (the “SCA”) wherein the Court upheld an appeal against a decision of the Gauteng Division of the High Court (the “court a quo”). The issues before the SCA included, inter alia: 1.    whether or not the substitution of a party after litis contestatio
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