MARRIAGE REGIMES AND THE ACCRUAL SYSTEM: THE MANELIS V MANELIS SCA JUDGMENT
In South African law, the only marriages recognised are civil marriages, customary marriages, and civil unions.
Articles
RIGHTS OF MINORITY MEMBERS IN A CLOSE CORPORATION
The Shepstone & Wylie Litigation team was recently involved in an application whereby an executor provided the sole heir of the estate of a majority member, holding a 55% membership interest in a Close Corporation, exclusive control over the management of the business to the exclusion of the three minority members, who held the remaining 45% membership interests shared equally among them, and in the absence of obtaining the consent of the minority members.
NEWSFLASH: DISASTER MANAGEMENT PLAN FOR THE PORT OF RICHARDS BAY, SOUTH AFRICA
A subject which has often arisen for discussion at the monthly meetings of the Richards Bay branch of the Society of Master Mariners is how the port would deal with a major calamity such as a passenger liner running aground.
INCREASED FOCUS ON MANUFACTURERS AND IMPORTERS OF SUGARY BEVERAGES
During the 2025 National Budget presentation, it was apparent that South Africa’s tax deficit is substantially impacting economic growth and public service delivery.
SECTION 103 OF THE CUSTOMS AND EXCISE ACT 91 OF 1964: SARS IS GETTING “PERSONAL”
Although section 103 of the Customs and Excise Act 91 of 1964 (“the Act”) is not a new provision, SARS’ reliance on the provision has become increasingly prominent.
WINE AND ALCOHOLIC BEVERAGE MANUFACTURING: REGULATORY REQUIREMENTS TO BE AWARE OF
When deciding to manufacture wine and other alcoholic beverages in South Africa, manufacturers need to be aware of the regulatory requirements and potential penalties for failing to comply with these requirements.
COMPLIANCE: A REMINDER FOR IMPORTERS
Those operating within the South African customs and/or excise sphere will know that the Customs and Excise Act 91 of 1964 (“the Act”) requires importers and their agents to self-regulate.
TARIFF WARS: WHAT THE WTO!
The General Agreement on Tariffs and Trade (“GATT”), established in 1947, was a multilateral agreement aimed at reducing or eliminating trade barriers, thus promoting international trade.
THE RIGHT OF A WIDE APPEAL UNDER THE CUSTOMS AND EXCISE ACT DOES NOT EXCLUDE THE RIGHT OF REVIEW
The long-awaited judgment in the Richards Bay Coal Terminal (Pty) Ltd (“RBCT”) case was handed down by the Constitutional Court (“CC”) on 31 March 2025.
OBEY NOW AND GRIEVE LATER
The principle “obey now and grieve later” has been firmly established in our South African employment law.
APPEAL OR REVIEW: A TAXPAYER’S REMEDIES UNDER THE CUSTOMS AND EXCISE ACT, 1964
The country’s apex court has recently sought to provide legal certainty as to whether review and/or appeal proceedings are competent when attacking determinations made by the Commissioner in terms of the Customs and Excise Act, 91 of 1964 (“CEA”)[1].
NEWSFLASH: THE NEW MINIMUMS
Two important amendments affecting the minimum wage and earnings threshold have come into effect.
LEGAL PRACTICE ACT: A DEEP DIVE INTO THE COMPLAINTS PROCESS
It’s important to note that legal practitioners are regulated by a council known as the Legal Practice Council (“LPC”). The LPC is tasked with ensuring that all legal practitioners comply with their legislative requirements as set out in terms of the Legal Practice Act of 28 of 2014 (“LPA”) along with its code of conduct and Rules.
BUDGET SPEECH 2025 SYNOPSIS
The Budget Speech of 2025 was not as devastating as initially expected with the rumours of the 2% VAT increase, although VAT did not remain untouched.
VAT HIKE – WHAT IF IT HAPPENS?
The postponement of the budget speech which was set to take place on Wednesday, 19 February 2025 has left the country questioning exactly what could have been in the budget that was so controversial that the speech could not go ahead but had to be postponed until 12 March 2025.
OFFSHORE BUNKERING OPERATIONS IN SOUTH AFRICA
During September 2023, offshore bunkering operations in South Africa received a devastating blow when various vessels operating in Algoa Bay were detained and subsequently seized by the South African Revenue Service (“SARS”) following a dispute with their owners and operators surrounding the movement of fuel levy products and residual fuels to and from these vessels, and the implications arising thereof under the Customs and Excise Act No. 91 of 1964 (“the Act”).
