07 January 2021Allen West discusses the question of whether satellite dishes are movable or immovable in the context of the principles applied by our courts in determining whether an object is a fixture or not.
14 January 2021Allen West looks at the registerability and effect of a condition inserted into a deed of transfer which excludes community of property, whether such a condition lawful and binding, and the effect it has on creditors.
14 January 2021Should we wish to build: Jack Crook reminds us to check for full compliance with the Housing Consumers Protection Measures Act as it offers significant protection against dishonest contractors and faulty workmanship, plus access to its mediation services if a dispute arises.
21 January 2021Wiseman Bhuqa analyses the Expropriation Bill with reference to nil compensation, and its its relationship to the current expropriation enabling framework of Acts and Ordinances which prescribe expropriation with compensation.
28 January 2021It is possible, because as long as we can attach a Rand VALUE to the property for transfer duty or VAT purposes and Capital Gains Tax, the receiver of revenue doesn’t worry how you actually pay, but it is foolish and ill-advised.
28 January 2021Wiseman Bhuqa continues his analysis of the Expropriation Bill, covering notices of expropriation; noting an expropriation in the Deeds Office; the vesting of ownership; the vexed question of bond repayments; and rates and other taxes.
28 January 2021Allen West discusses section 35A of the Income Tax Act and the duty it imposes on a non-resident seller (natural persons, companies and trusts) in South Africa to pay a withholding tax on the sale of land.
04 February 2021Buyers must establish the marital status of sellers they are buying property from, especially if it later turns out that not only they are married, but married in community of property, and consent has not been given by their spouse - Jack Crook reports.
04 February 2021Withholding tax: Allen West discusses the so-called physical presence test and an ordinary resident definition and as defined in terms of South African common law for purposes of Section 35A of the Income Tax Act.
11 February 2021A recent High Court has held that ito the Water Act, trading in water is not permissible, licenced water use cannot be transferred and/or sold, as it is the Minister’s responsibility to ensure that water is allocated equitably and used beneficially in the public interest.