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Directors of companies will have to carefully consider the manner in which they conduct the affairs of companies. Recent case law proves that courts will not hesitate to grant orders of delinquency against directors.

The South African Supreme Court of Appeal ("SCA") recently handed down an important judgment that covers a lot of IP law.

In this article basic law of prescription is set out in order to inform readers of the danger of not prosecuting claims within the time periods prescribed by the Prescription Act 68 of 1969.

Herewith below selected highlights in the Customs & Excise environment since our last instalment.

A fundamental reason for the existence of the rules of "prescription" in South African tax law is to provide a taxpayer with certainty as regards its tax position.

Practitioners appearing in full court appeals have long worked on the assumption that Rule 49(13) of the Uniform Rules applies whenever an appeal is directed to the full court of a division of the High Court - regardless of who granted leave. That assumption has now been tested and found wanting. In Koopman v Minister of Police (963/2022) [2026] ZASCA 45 (7 April 2026), the Supreme Court of Appeal held that Rule 49(13) of the Uniform Rules does not apply where it is the SCA, rather than a High Court judge, that grants leave to appeal to the full court.

Mr Steyn was awarded over US$36.3 million in compensation for expropriation of his property.

What constitutes a "maritime claim" for purposes of admiralty jurisdiction? The most recent decision on the interpretation of the phrase "relating to" by the High Court of South Africa

The Botswana/Isle of Man Exchange of Information Agreement (2013) entered into force on 5 March 2016 and generally applies from 5 March 2016.

Historically, the "interests of justice" served as a foundational ground for seeking leave to appeal from the High Court to the Supreme Court of Appeal (SCA).

This article sets out a brief summary of some of the proposed amendments introduced by recent South African draft Tax Bills. The article focuses on amendments in the context of international taxation.

In the case of South African Legal Practice Council v Kgaphola and Another, the South African Supreme Court of Appeal ("the SCA") highlighted important principles applicable to applications...

In broad terms, traditionally, a plaintiff's claim prescribes within three years from the date on which that plaintiff becomes aware (or could reasonably have become aware) of the facts which give rise to the claim.

Billionaire Mark Shuttleworth certainly did well when he disposed of his business – he realised approximately R4,2bn.

The Inchmaree clause was introduced into marine hull insurance policies as a direct result of the case of Thames & Mersey Marine Insurance Co Ltd v Hamilton, Fraser & Co (1887) 12 AC 484.

Has the recent Constitutional Court decision of Oppelt v Head: Health, Department of Health Provincial Administration:

The Rules Board for Courts of Law, approved by the Department of Justice and Constitutional Development, issued amendments to the rules regulating the conduct of the proceedings...