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Failing to timeously lodge a company's annual returns inevitably triggers that company's deregistration. Although a fairly straight forward process, many directors remain oblivious to the importance of this requirement and neglect to ensure propert compliance therewith.

All land and property owners are entitled to fully use and enjoy the entire extent of their property. However, in rural and urban settings it’s more often than not difficult to determine where your property ends and your neighbour’s begins.

Asset protection, risk mitigation and limiting ones tax liability are only some of the desired reasons for separating ownership of one’s assets. This is perhaps the most significant purpose nowadays for establishing a trust.

In a 2007 case before the Supreme Court of Appeal, the question arose whether or not the value of interest which accrues by reason of having received an interest free loan, constitutes taxable income.

In a recent case before the High Court (Mafikeng), the question arose whether a lessee could be evicted solely on the basis of a lease agreement, without following the provisions stipulated in the Prevention of Illegal Eviction From Unlawful Occupation Of Land Act (the “Act”).