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Home / Posts tagged “#SupremeCourtofAppeal”

#SupremeCourtofAppeal

Videos

Day 2 Highlights from the FSCA Industry Conference 2026

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Day 1 Highlights from the FSCA Industry Conference 2026

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Budget: Key changes for taxpayers and investors

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SCA upholds Adjudicator’s reading of ‘12 months’ in section 37C

The retirement fund was not entitled to pay the benefit into the estate because it only learned of the member’s death more than a year later.

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SCA settles conflicting views on jurisdiction for ‘shortfall’ claims

The SCA rules that section 127(8) of the NCA empowers Magistrates’ Courts to hear these claims, but it does not bar High Court proceedings.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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Matric results row rolls into 2026 as Regulator digs in

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.

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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.

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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.

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ConCourt judgment widens High Court’s jurisdiction in tax cases

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

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Updated 8 June 2026

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Updated 8 June 2026

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SA faces tougher FATF evaluation
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