
Demystifying Estate Duty Calculation in South Africa
Estate duty, often referred to as an inheritance tax or death tax, is a form of taxation imposed on the transfer of a deceased person’s assets to their beneficiaries. In

Estate duty, often referred to as an inheritance tax or death tax, is a form of taxation imposed on the transfer of a deceased person’s assets to their beneficiaries. In

Recently, the High Court and the Supreme Court of Appeal (SCA) were required to interpret Section 15B(3)(a)(i)(aa) of the Sectional Titles Act 95 of 1986 in relation to a sale

“This sale agreement is no more! It has ceased to be! This is an EX-sale!” (With apologies to Monty Python) A “bond clause” – standard in most property sale agreements
“Good fences make good neighbours.” (Robert Frost) When you buy into a community scheme (such as a security estate, complex or apartment block) you automatically become a member of its

Recently our Supreme Court of Appeal had to consider whether a purchaser was entitled to only pay for outstanding levies of a sectional title property that was sold in an
Imagine this – you buy your dream home, pay for it, take transfer into your name, and move in. But then disaster strikes. The Municipality tells you no occupancy certificate

Be wary, if you are an estate agent acting on behalf of a non-resident (seller), who is selling his/her property for more than R 2000 000.00 (Two Million Rand). Section

“The conditional acceptance of an offer amounts to rejection of same and not the conclusion of a contract, but may be a counter–offer.” (Extract from judgment below) A good offer

“Caveat subscriptor” – old legal maxim meaning “Let the signer beware!’ A recent High Court decision once again highlights the dangers of signing anything without reading, understanding and fully considering