Attorneys are often requested to assist with corporate restructures. A multitude of considerations then arise, specifically those linked to company law (including the necessary company secretarial work that would be required), contracts to be drafted and potentially considerations linked to the transfer of immovable property or share investments, to name but a few. One further important consideration is the tax consequences of the proposed transaction, which is, quite often, not the first consideration on the list of matters that needs to be dealt with. And rightly so, a transaction needs to make commercial sense and be legally feasible, before one should start thinking of its tax consequences. Unfortunately though, the mistake that is often made - and to clients' detriment - is that the tax consequences of a corporate restructure are regarded as being inevitable and that these cannot be mitigated. This, however, is not the case.
Mediation has been a valuable tool for several years in the resolution of disputes in the family law and commercial law arenas. The court system is now following this trend, and the magistrates' court rules have recently been supplemented with mediation rules, beginning with r 74. For now, mediation only exists as a pilot project at certain courts, but if all goes well it will soon be rolled out across the country. This article will explore the role of the mediator in mediation proceedings.
October 2015 (5) South African Law Reports (pp 317 - 629); 3 All South African Law Reports September no 1 (pp 523 - 664) and no 2 (pp 665 - 736);  4 All South African Law Reports November no 1 (pp 255 - 399) and no 2 (pp 401 - 542);2015 (6) Butterworths Constitutional Law Reports -June (pp 653 - 760); and 2015 (7) July (pp 761 - 885)
The Supreme Court of Appeal (SCA), has resolved an uncertainty with respect to the Subdivision of Agricultural Land Act 70 of 1970 (the Act). The Act was devised in order to control the subdivision (and, in connection therewith, use) of agricultural land in order to prevent agriculturally useful land being fragmented into uneconomic portions.
The recent judgment in Coughlan NO v Road Accident Fund 2015(4) SA 1 (CC) concluded that foster care and child support grants should not be taken into account when an award for loss of support is made. Actuaries that specialise in this field routinely encounter a range of scenarios involving state welfare. In this article, I discuss the potential wider implications of Coughlan for damages awards.