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What is a registered company name?...

Recent developments in South Africa's legal landscape have led to confusion surrounding the grounds for appeals to the Supreme Court of Appeal ("SCA").

Getting a summons issued is only half the battle in a debt recovery or enforcement matter. The other half is making sure the defendant is properly served...

The Tax Court in Cape Town has ruled on a dividend stripping arrangement used in the sale of a self-storage business, applying South Africa's general anti-avoidance rules to a structure where shareholders attempted to convert taxable capital gains into exempt intercompany dividends. Following the Constitutional Court's recent decision in Absa Bank Ltd v SARS, the Court examined whether a pre-acquisition dividend funded by the purchaser's subscription served any purpose beyond tax avoidance, and whether the

By way of a notice in the Government Gazette of 27 December 2024 the President caused certain sections of the Companies Amendment Act (Act No. 16 of 2024)...

In the first revision since 2017, Minister of Trade, Industry and Competition, Parks Tau, has gazetted amendments to the merger notification thresholds and filing fees effective from 1 May 2026. The amendments, published on 8 May 2026, confirm the previously proposed draft thresholds and filing fees.

Section 33(1) of the Companies Act 71 of 2008 (as amended) ("Companies Act"), states that every company must file an Annual Return. The Companies and Intellectual Property Commission's...

The M&A market in South Africa (SA) has picked up to pre-COVID levels (with a number of deals announced in the last quarter); however, the country's stagnant economy and political uncertainty...

On 25 August 2022, the Minister of Communications and Digital Technologies published the Films and Publications Amendment Regulations, 2022, ("Regulations") which came into effect on 2 September 2022.

Material Adverse Change clauses are designed to protect buyers against events with negative impacts on acquisition targets in the period between signing and closing agreements.

The Companies Act introduced a new mechanism which allows a broad range of persons to apply to court for an order declaring a director of a company delinquent.

The Companies Amendment Act, 2024 has fundamentally altered executive remuneration governance in South Africa, transforming shareholder votes from advisory to binding and imposing strict disclosure requirements on public and state-owned companies.

A private company is famously distinguished from a public company on account of the fact that its memorandum of incorporation must prohibit it from offering its securities to members of the public.

The Constitutional Court's decision in Absa Bank Ltd v SARS marks a pivotal shift in how South African courts approach tax avoidance structures, moving beyond technical compliance to examine the true commercial substance of transactions. This judgment signals a broader regulatory trend where authorities increasingly look through carefully engineered corporate structures to ask what was really happening, challenging the long-held assumption that technical legal compliance provides immunity from scrutiny.

South African company law and labour law sometimes have an overlap that organisations may not be aware of.