1. Section 9HA of the Income Tax Act, 58 of 1962, came into effect for persons who die on or after 1st March 2016. 2. Section 9HA(1) deems a person to have disposed of all his/her assets as at the date of death for an amount received or accrued equal to the market value of […]
Divorce matters are often complicated and lengthy proceedings, particularly in cases where one spouse is dependent on the other spouse for financial support. Rule 43 procedures are intended to be an efficient, speedy and inexpensive way for the interim maintenance needs of a dependent spouse and minor children (where necessary) to be determined and met, […]
The maxim ‘de bloedige hand neemt geen erf’ (the bloody hand does not inherit) is a precept which has formed part of our common law since the Roman times. It is generally raised as a compelling reason as to why a person, who has been found guilty of a crime by the criminal court, should be declared unworthy to inherit.
When children enter school grounds their parents entrust the child’s care to the educators and those in charge of the school. Children are viewed as a particularly vulnerable group in society who require special protection. Therefore, extra care should be taken when appointing educators and persons charged with handling minor children.