
VAT hike halted – but legal uncertainty keeps SA on fiscal edge
Tax specialist Louis Botha answers pressing questions about the suspended VAT increase and its broader implications for budget-making power and taxpayer rights.

Tax specialist Louis Botha answers pressing questions about the suspended VAT increase and its broader implications for budget-making power and taxpayer rights.

SARS tells vendors there is now no legal basis for them to charge consumers VAT of 15.5% from 1 May.

The recording’s admissibility under RICA and common-law principles were key to overcoming allegations of forgery and invalid electronic execution.

The finance minister defends the VAT hike as an urgent fiscal necessity, warning that suspending it could blow a R13.5bn hole in the Budget.

The High Court confirms a Tribunal decision that the appointment of directors of insurance companies can be regularised retrospectively. It underscores that section 14 of the Insurance Act does not require the Prudential Authority’s pre-approval.

The judgment confirms that the Tribunal acted within its authority when it reduced a penalty imposed by the Prudential Authority on two state-owned insurers.

The Board of Healthcare Funders says it will appeal after the High Court dismissed its application on procedural and substantive grounds.

Another attempt by the Road Accident Fund to contest liability based on the ‘majority decision’ against Discovery Health has fallen through.

A little-known legal provision can have major consequences for divorced individuals who do not update their wills.

The decision in favour of Momentum Metropolitan Life affirms the importance of substance over form in electronic surety agreements.

The policyholder inflated her earnings and failed to disclose a simultaneous application with another insurer, materially affecting the risk assessment.

The High Court rules that surveillance evidence is lawful under POPIA when it serves the defence of a legal right. The ruling allows Netcare to use the evidence in its defence against a multimillion-rand lawsuit.

The Supreme Court of Appeal did not address the substantive issues, finding that a change in circumstances rendered the appeal moot.

The High Court overturns a lower court’s decision in favour of a financial adviser whose commissions were clawed back.

The High Court in Cape Town rejects the Road Accident Fund’s contention that the Mlambo judgment has altered the legal landscape.

A regulatory expert believes the judgment misinterpreted key legal principles in its ruling on the RAF’s obligation to reimburse medical schemes.

The Department of Basic Education has filed a review application, aiming to have the notice barring the publication of the matric results declared unconstitutional.