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The decision of the Western Cape High Court in Pretorius v PB Meat (Pty) Ltd [2013] ZAWCHC 89, in which judgment was delivered on 14 June 2013, is the first High Court decision on the interpretation of section 71 of the new Companies Act 71 of 2008.

Sustainability reporting in South Africa is no longer a question of “if” but of how quickly organisations can translate new requirements into credible, decision-useful disclosure.

South Africa's new binding shareholder vote regime on executive remuneration creates an unprecedented conflict with banking prudential regulation, potentially allowing shareholders to override the Prudential Authority's carefully...

When a shareholder's political exposure becomes a regulatory or reputational risk, businesses often discover they lack the framework to respond effectively. Without pre-agreed exit mechanisms, companies face deadlock...

Please note that the Final regulations for South Africa's Coronavirus lockdown were published on 25 March 2020

South African law does not impose an all-embracing code of conduct on company directors. In practice, a company's constitution, comprising its Memorandum and Articles of Association, prescribes the extent of the directors' powers.

South Africa's Draft Protected Disclosures Bill, 2026 proposes to replace the current whistleblower protection framework with a more comprehensive regime that extends protection beyond employees, mandates formal internal procedures, and introduces stricter confidentiality controls and retaliation consequences.

At first glance, Africa appears to be an appealing investment destination with favourable prospects and multiple opportunities to be explored. Not only is the continent rich in natural resources, such as minerals, oil, gas...

South Africa's Regulation of Trusts Bill, 2026 proposes the most significant overhaul of trust law since 1988, introducing comprehensive compliance obligations, beneficial ownership transparency, and enhanced regulatory oversight. While aimed at strengthening accountability and aligning with international anti-money laundering standards, the Bill raises critical questions about practical implementation, institutional capacity, and the balance between regulatory rigor and administrative feasibility.

South Africa's return to the international community in 1994 has seen an increase in the number of foreign investors investing in South African companies. Such inward investment requires a balance between equity on the one hand and debt on the other. An important consideration in this balancing act is that the interest earned by a non-resident lender who does not carry on a business in South Africa is exempt from tax in South Africa in terms of section 10(hA) of the Income Tax Act, 1962 ("th

Locus standi under common law has undergone significant changes due to the Companies Act 71 of 2008 (‘the Act'), and the impact of the judgment in the Organisation Undoing Tax Abuse NPC...

A company incorporated in terms of the Companies Act, No 71 of 2008, as amended (the "Companies Act"), is the principal form of corporate/business organisation used in South Africa.