GAAR assessments cannot be rewritten in litigation, SCA rules
SARS cannot fundamentally alter the factual basis or remedy of an assessment issued under the general anti-avoidance rule provisions through a Rule 31 statement.
SCA
Court resolves key costs questions in Cadac Pension Fund case
The High Court overturns an earlier disallowance of the curator’s costs and reaffirms that former trustees remain personally liable for curatorship and inspection expenses.
SCA dismisses RAF reconsideration bid in unpaid medical claims dispute
The Supreme Court of Appeal confirms that 181 unchallenged court orders obtained by Sunshine Hospital remain enforceable.
Full Bench adds weight to challenges against RAF medical expense directives
Internal directives cannot displace court orders or long-standing principles governing compensation, says the Western Cape High Court.
SCA clarifies when liability disclaimers fail to exclude delictual claims
Exclusion clauses will not operate where indemnities are not properly concluded with each participant and brought to their attention.
Consumers can cancel defective, financed purchases using common law
The SCA rules that buyers may rely on actio redhibitoria to unwind financed vehicle purchases marred by latent defects, even when the deal falls under the NCA.
I-SCA icacisa ngokuba semthethweni ‘kwemirhumo yendlela’ kwizivumelwano zemali zezithuthi
INkundla ithi ababoneleli ngetyala kufuneka baqinisekise ukungafihli ngokupheleleyo ekuvezeni uhlobo, iindleko, kunye neziphumo zenkxaso-mali yeze ntlawulo.
SCA: Bank’s settlement agreements circumvented the NCA’s protections
The Supreme Court confirms that any post-default restructuring of NCA-regulated loans must comply strictly with the Act.
Suspensive conditions: SCA clarifies when prescription starts
Until the suspensive condition is met, the right to performance is suspended and the prescription clock does not run.
SCA rules municipalities liable for unrepaired hazards after toddler drowns
The judgment confirms that municipalities can be held legally responsible when known public dangers, such as an uncovered stormwater drain, lead to injury or death.
SCA clarifies legality of ‘on-the-road fees’ in vehicle finance agreements
The Court says credit providers must ensure full transparency in disclosing the nature, cost, and financing implications of these charges.
SCA: Retirement fund agreement for municipal staff is illegal
The majority finds the accreditation mechanism effectively coerced funds to amend their rules or risk losing employer contributions – undermining trustees’ fiduciary duties under the PFA.
Close corporation liability: participation in gross abuse, not mere membership, is key
The Supreme Court of Appeal confirms that a member’s ownership stake alone does not trigger personal liability for a close corporation’s debts.
SCA confirms validity of a tax opinion when it is correct in fact and law
Supreme Court rejects SARS’s argument that the expert’s opinion was tainted by self-interest because of the fee he would earn.
SCA: purchasers bear the risk of cyber-fraud when paying by EFT
If a buyer transfers funds after relying on altered invoice instructions, the contractual obligation remains unfulfilled until the seller’s nominated account is actually credited.
SCA remits case dealing with protection of insurance benefits from insolvency claims
At issue is whether a death benefit received by a surviving spouse is protected from the creditors of an insolvent joint estate.
Medical expenses | Court grants leave to appeal in member’s dispute with RAF
The outcome of Discovery Health’s appeal before the SCA will affect the outcome of the member’s claim for R1.4 million.
