“Things do not go away. They go somewhere.” (Annie Dillard) Many trustees assume that a dormant trust can be safely forgotten. No income, no assets, no transactions … No problem. SARS has made it clear that this assumption may be an expensive one. In recent months, SARS has intensified its focus on trust compliance, targeting trusts that have failed to submit annual income tax returns. What many trustees may not realise is that inactivity does not remove a trust's tax obligat

“By failing to prepare, you are preparing to fail." (Benjamin Franklin) A dementia diagnosis affects far more than memory. As the condition progresses, it can impair a person's ability to manage finances, make legal decisions, sign contracts, or deal with property and investments. For many families, the legal implications only emerge when practical problems arise. A bank account needs accessing, a property needs selling, or financial decisions must be made for someone who can

“The single biggest problem in communication is the illusion that it has taken place.” (George Bernard Shaw) Many landlords assume that once a tenant stops paying rent, an eviction order will inevitably follow. A recent Western Cape High Court judgment shows how wrong that assumption can be. Despite rental arrears of more than R46,000 and an apparently legitimate grievance, a landlord's eviction application failed because of a problem many people overlook: the cancellation le

“Legacy is not leaving something for people. It’s leaving something in people.” (Peter Strople, former Dell Computer Corporation director) Leave a personal legacy, not just a financial one We all know how important it is to our loved ones that we leave behind a valid will rooted in a comprehensive estate plan, but our legacy should go a lot further than just distributing assets. Sharing with your heirs your values, your family history, and the wisdom your years have granted y

“The only man who sticks closer to you in adversity than a friend is a creditor.” (Evan Esar) Body corporates face a familiar problem. Owners fall into arrears. Levies go unpaid. Legal costs mount. The temptation is to reach for the most forceful remedy available. Sequestration may seem like that remedy. If an owner will not pay, why not have them declared insolvent? A recent Gauteng High Court judgment offers a clear warning. A body corporate sought the sequestration of a un

“Knowledge is power.” (Sir Francis Bacon) Being a company director carries not only rewards but also risks that you need to manage carefully. In particular, you are held by the Companies Act to a high standard of conduct. Breaching any of your many duties and responsibilities can have significant negative consequences. Among these is being declared a “delinquent director”. That’s no small thing… It’s a serious long term career risk Serious categories of misconduct expose dire

"It is a comfortable feeling to know that you stand on your own ground. Land is about the only thing that can’t fly away.” (English novelist Anthony Trollope) With interest and home loan rates at their lowest since 2022, it’s no surprise that South Africa’s property market confidence level at the end of 2025 was sitting at a record high of 87%. That will have been boosted by the country’s positive economic outlook following Budget 2026, and by Budget 2026’s 50% increase in th

“I have heard that in war, haste can be folly, but have never seen delay that was wise.” (Sun Tzu, The Art of War) Collecting debt from a recalcitrant debtor can feel very much like going to war, particularly if you have to slog through the trenches of a series of increasingly costly court battles. Which is where Sun Tzu’s warning against delay comes into play, because not starting collection in time could defeat your claim entirely. The reason of course is that debts – with

“Landlords grow rich in their sleep.” (John Stuart Mill, economist) If you are thinking of buying (or already own) a house or apartment in a residential complex with the idea of renting it out as an Airbnb (whether permanently or on an “I can make a fortune this Christmas” basis), tread carefully. A recent High Court decision has signalled confirmation that your body corporate or homeowners’ association (HOA) can, within limits, regulate your right to do so. Residents vs. R

“My word is my bond.” (Once the motto of 16th-century merchants, adopted by ’90s hip-hop artists, and now tossed around by duelling...

It’s vital for both employers and employees to understand the practical and legal differences between permanent and fixed term employment...

“Look before you leap.” (Wise old proverb) Imagine sealing the deal on your dream property, only to wake up at 3 a.m. beset by sudden...

“All that glisters is not gold” (William Shakespeare in Merchant of Venice) Buying or selling a home could be one of the most important...

When it comes to property transactions in South Africa, conveyancing is a crucial legal process that ensures the seamless transfer of...