July 7, 2021

Prescription: Have my debts prescribed?

What is prescription? As a general rule, prescription occurs when a debtor’s liability to pay a specific debt is extinguished as a result of the passing […]
March 25, 2021

Budget 2021: Corporate tax amendments

Finance Minister Tito Mboweni delivered his third annual budget address on 24 February 2021. The corporate tax rate reduction from 28% to 27% for years of assessment commencing on or after […]
October 5, 2020

Cryptocurrencies: The new generation’s cash

1.1 Background to Bitcoin Bitcoin, Ether and Litecoin. These are some of the most prominent cryptocurrencies on the market today. Bitcoin is by far the best-known […]
August 30, 2019

ALL YOU NEED TO KNOW ABOUT SHAREHOLDERS’ AGREEMENTS

A shareholders’ agreement sets out how a private company should be operated and regulates the various shareholders’ rights and obligations. It is therefore important that a […]
August 8, 2019

CORPORATE GOVERNANCE – ANNUAL RETURNS AND XBRL

In terms of Section 33 of the Companies Act 71 of 2008 (“the Act”), read with Regulations 28, 29, 30 and 33 of the Companies Regulations […]
August 8, 2019

THE IMPACT OF SECTION 90(2) OF THE COMPANIES ACT, 2008 ON AN AUDIT

An audit on a set of financial statements (with regards to a South African incorporated company or close corporation) can either be classified as a voluntary- […]
October 26, 2018

TREASURY TAKES STEPS TO REGULATE CRYPTOCURRENCIES

We have previously explored the notion of cryptocurrencies and the regulation thereof. A theme which has permeated the conversation and analysis by commentators is the disruptive […]
October 26, 2018

CASE SUMMARY: ABSA BANK V MOKEBE ET AL

It is an economic reality that most citizens who acquire immovable property are unable to afford to pay the cash price of such property due to […]
August 3, 2018

REHABILITATION AFTER BEING OVER-INDEBTED – EXPUNGING YOUR CREDIT RECORD AFTER REHABILITATION

In today’s economic climate, there are many instances where consumers are financially over-encumbered and cannot afford to meet all their monthly credit obligations i.e. the consumer […]
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