
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.

The judgment confirms that the Tax Administration Act and Tax Court Rules do not restrict appearances to admitted legal practitioners.

The Authority was not required to disclose documents tied to its investigation and search warrant against the Municipal Employees’ Pension Fund.

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.

Neither the RAF nor the Minister of Transport can limit who qualifies for compensation under the Act.

Interest that accrues and remains unpaid does not escape the in duplum rule merely because it is capitalised.

The Supreme Court of Appeal orders the Fund to settle R92 million in judgment debt to Newnet and comply with payment and adjudication requirements.

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.

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.

The Supreme Court of Appeal confirms that 181 unchallenged court orders obtained by Sunshine Hospital remain enforceable.

Internal directives cannot displace court orders or long-standing principles governing compensation, says the Western Cape High Court.

Exclusion clauses will not operate where indemnities are not properly concluded with each participant and brought to their attention.

Despite a decisive High Court loss, the Information Regulator is pushing on with an application for leave to appeal as the DBE confirms matric results will again be published in newspapers.

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.

INkundla ithi ababoneleli ngetyala kufuneka baqinisekise ukungafihli ngokupheleleyo ekuvezeni uhlobo, iindleko, kunye neziphumo zenkxaso-mali yeze ntlawulo.

The Court replaces the restrictive ‘exceptional circumstances’ test with a flexible ‘good cause’ standard, creating new forum-choice opportunities.

The Supreme Court confirms that any post-default restructuring of NCA-regulated loans must comply strictly with the Act.

The Supreme Court of Appeal will hear arguments on the merits if the appeal is upheld.