South Africa: Contracts and Commercial Law

Section 46 of the Income Tax Act 58 of 1962 (the "ITA") provides roll-over relief where a company distributes shares it holds in another company to its own shareholders...

Section 44 of the Income Tax Act 58 of 1962(the "ITA") provides targeted tax relief for companies undergoing a genuine consolidation through an amalgamation, merger, or conversion.

When a company faces liquidation, winding-up or deregistration the instinct might be to brace for tax consequences, but section 47 of the Income Tax Act 58 of 1962...

When the Constitutional Court rules on the interpretation of contracts, it's best to take note. When it starts with a poem – even more so!

Before you sign away money, time, and perhaps your business's good name, you need to know exactly what you are buying into. A Due Diligence Investigation (DDI) is the first – and most cost-effective...

Selling a company, shareholding, or prized piece of equipment can feel like handing over the keys to your car while you wait for the buyer's EFT to clear.

The Supreme Court of Appeal (‘SCA') in the case of Vantage Goldfields SA (Pty) Ltd v Siyakhula Sonke Empowerment Corporation (Pty) Ltd and Another considered whether a sale of shares agreement...

In the recent judgment in case of Phoenix Salt Industries (Pty) Ltd v The Lubavitch Foundation of Southern Africa, the Supreme Court of Appeal tackled a critical question for businesses...

Our national parks, managed by SANParks, and Provincial Nature Reserves, operated by state-owned Entities, such as Ezemvelo KZN Wildlife and Cape Nature, form part of the national conservation initiative and tourism offering, as do many private nature reserves that have been established by private landowners.