Friday, October 7, 2016
CAPITAL GAINS TAX
Tuesday, September 20, 2016
Property Law
Cognizance of the fact that even though an insolvent has been rehabilitated, a right to property acquired by such rehabilitated insolvent prior to, or during, his or her insolvency, continues to vest in the trustee despite the rehabilitation (see section 25 of the Insolvency Act 24 of 1936).
The traditional common law maxim acta probant sese ipsa (documents prove themselves) applies to the South African legal system. Furthermore, legislation prescribes the formalities for the legally valid execution (signing) and attestation (witnessing) of documentation when signed in South Africa. However, it stands to reason that the said maxim cannot be applied in respect of a document which has been executed abroad for use in South Africa, without grossly and perhaps even unfairly, burdening the person bearing the responsibility of judging the authenticity of the document merely on sight value.
Practice has showed that the contents of the section 15B(3)‑certificates provided by conveyancers do not always depict the correct state of affairs. It will be endeavoured to cover all the different variations which the conveyancers certificate must follow under different circumstances, and the possible loop holes that cognizance must be taken of.
Monday, September 19, 2016
DONATION TAX
Monday, September 12, 2016
FAILURE TO COMPLY WITH PROVISIONS OF DEED OF SALE
IN THE HIGH COURT OF SOUTH AFRICA (WESTERN CAPE DIVISION, CAPE TOWN)
Wednesday, September 7, 2016
AGREEMENTS ENTERED INTO BY DE-REGISTERED ENTITIES
Case No.:22109/2014
