In these ever-changing times attorneys should be on the lookout for new opportunities if they are to survive. I say this in view of the fact that attorneys have lost many of their exclusive domains of practice to other professionals such as accountants and to financial institutions. As if this were not enough, there is a further erosion in the field of practice of attorneys by the legal consultants who provide services such as 'DIY' divorces and the registration of close corporations.
The complexity of Sectional title management will constrain trustees to consult their attorneys more frequently. The property lawyer will therefore have to be proficient in all facets of sectional ownership, not merely the conveyancing aspects. The additional responsibilities of property lawyers will in many instances also entail additional potential liabilities.'
The Land Reform (Labour Tenants) Act* reminds one of FD Roosevelt's policy after World War II with its saying: 'A new deal for the forgotten man!' The Act concerns itself with South Africa 's forgotten people who are descriptionbed as labour tenants. The main thrust of this article is to give an overview of the Act.
The Commissioner is not always successful - ITC 1625 With the recent Erf 3183/1 Ladysmith (Pty) Ltd and Another v Commissioner for Inland Revenue 1996 (3) SA 942 (A) and Relier (Pry) Limited v Commissioner for Inland Revenue  1 All SA 183 (A) cases, where the Commissioner for Inland Revenue (CIR) was successful in a substance versus form attack on two over-elaborate tax schemes, many tax consultants were of the opinion that, whenever the CIR instituted a substance versus form attack , the taxpayer would be hard-pressed to resist.