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Home / Posts tagged “#SupremeCourtofAppeal” / Page 2

#SupremeCourtofAppeal

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Budget: Key changes for taxpayers and investors

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Budget: Key changes for taxpayers and investors

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Key compliance issues for FSPs in 2025/26

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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How the dispute between the RAF and Discovery unfolded

Discovery Health’s quest for reimbursement from the RAF for medical expenses incurred by road accident victims has faced multiple legal hurdles, with new RAF directives complicating the situation.

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Updated 2 March 2026

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Updated 2 March 2026

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Budget: Key changes for taxpayers and investors
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