Taxpayers may use non-lawyer representatives, SCA rules
The judgment confirms that the Tax Administration Act and Tax Court Rules do not restrict appearances to admitted legal practitioners.
SCA
SCA backs FSCA in dispute with fund over investigation record
The Authority was not required to disclose documents tied to its investigation and search warrant against the Municipal Employees’ Pension Fund.
SCA ruling revives rejected RAF claims – and backdates the bill
A Court-ordered reset of the RAF claims process may force recognition of previously excluded liabilities, with potentially severe consequences for the Fund and the fiscus.
SCA clarifies RAF liability: ‘any person’ includes illegal foreigners
Neither the RAF nor the Minister of Transport can limit who qualifies for compensation under the Act.
SCA examines capitalised interest in applying the in duplum rule
Interest that accrues and remains unpaid does not escape the in duplum rule merely because it is capitalised.
SCA orders RAF to pay R92m to Newnet, sets out compliance steps
The Supreme Court of Appeal orders the Fund to settle R92 million in judgment debt to Newnet and comply with payment and adjudication requirements.
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.
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.
