ConCourt clarifies scope of section 30P of the PFA proceedings
The Adjudicator breached audi alteram partem by making adverse findings about a Fund’s investigation without giving it a substantive opportunity to respond.
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Apex court clarifies timing of dependency test for death benefit payouts
The Constitutional Court rules that whether someone qualifies as a dependant must be determined as at the date of a retirement fund member’s death, not when the fund decides how to distribute the benefit.
Tax disputes: compliance and the interests of justice trump rigid timelines
The Supreme Court of Appeal found in favour of SARS despite it ignoring a 45-day timeline for more than a year.
Funds must fully verify dependency before allocating a death benefit
The Constitutional Court finds that a fund relied on unverified, one-sided information and failed to establish the extent of factual dependency.
FirstRand welcomes core ruling in UK commissions case
The group may have to adjust its R3.3bn litigation provision to accommodate the criteria of the regulator’s proposed redress scheme.
Ithala warns court ruling could shut bank before liquidation appeal
The repayment administrator and the Prudential Authority appealed a High Court ruling that allowed Ithala to continue operating while liquidation proceedings are pending.
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.
SCA upholds pre-commencement tax debts in business rescue
The Supreme Court of Appeal confirms that re-quantifying a tax debt post-rescue commencement doesn’t create a new, preferential liability – cementing SARS’s place as a concurrent creditor under an approved rescue plan.
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.
Dual‐citizenship ban ruled unconstitutional after 30 years
The Constitutional Court declares invalid the section of the South African Citizenship Act that automatically revoked citizenship upon acquisition of another nationality.
SCA dismisses former hedge fund manager’s bid to stay prosecution
The appeal court upholds the High Court’s finding that neither the prosecutorial delay nor Marc van Veen’s brain-tumour diagnosis warrant a permanent stay.
SCA clarifies pawnbroker’s rights to proceeds from asset sales
The judgment addresses several aspects of the National Credit Act, including the obligation to register as a credit provider and permissible interest charges.
The three-month rule: how divorce impacts your will
A little-known legal provision can have major consequences for divorced individuals who do not update their wills.
Akani-CINPF dispute with NBC: SCA states reasons for dismissing appeal
The Supreme Court of Appeal did not address the substantive issues, finding that a change in circumstances rendered the appeal moot.
