court

23 Sep 2021

The abuse of business rescue

By Staff Writer

The introduction of Chapter 6 of the Companies Act 71 of 2008 (the Act) brought with it a shift from a creditor-protectionist society towards a business rescue model that is debtor-protectionist. In consequence, there has been a multitude of applications over the last 13 years, which showcase the blatant exploitation of the business rescue scheme.

07 Sep 2021

SARS’ role in the criminal justice system

By Staff Writer

SARS is mandated through legislation to conduct a criminal investigation if it suspects tax fraud. Once it has been finalised, they register a formal complaint with the South African Police Services. This initiates the criminal justice process. A case docket is then forwarded to the National Prosecuting Authority (NPA), where their Special Tax Unit prosecutors decide whether to commence prosecution and issue the taxpayer with a summons to appear in court.

13 Sep 2018

Knowing a few legal concepts can save you time and money

By Janice Roberts

You are not alone if you’ve found yourself caught dumbfounded in the middle of legal-talk between attorneys, simply nodding your head in agreement, quietly hoping things are going your way. Attorneys (like poets) are notorious for losing clients in jargon, often steering clients into unnecessary legal situations.