26 July

Can losses be distributed out of a trust?

On 18 March 2021, the Supreme Court of Appeal delivered judgment in the case of Massmart Holdings Limited v The Commissioner for the South African Revenue Service. The case dealt with […]
27 July

Do tenants still have to pay rent during the lockdown?

Common Law position – in absence of a “force majeure” clause A force majeure is an act of God or man (such as a war, strike, […]
18 June

The Supreme Court’s interpretation of tax statutes

In Commissioner for SARS v United Manganese of Kalahari (UMK) (25 March 2020) the interpretation of tax statues in conjunction with other statutes was considered. UMK conducts mining […]

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