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SOUTH AFRICA

Residential estate income: What's tax exempt and what isn't?
Residential estate income: What's tax exempt and what isn't?

The levy income of a body corporate, share block or an association of persons, such as a home owners association (residential estate), is exempt from income tax. However, not all income received by a residential estate is exempt from tax, only levy income...

By Graeme Palmer 23 Apr 2019

SOUTH AFRICA

Unpacking the Community Schemes Ombud Service Act
Unpacking the Community Schemes Ombud Service Act

On 7 October 2016, the Community Schemes Ombud Service Act was brought into force, which applies to South Africans living housing schemes, where the use of and responsibility for land and buildings is shared...

By Justine Krige 17 Oct 2016

SOUTH AFRICA

Can a new owner be liable for old owner's municipal debts?
Can a new owner be liable for old owner's municipal debts?

A judgement by the Supreme Court of Appeal in City of Tshwane Metropolitan Municipality v PJ Mitchell, on 29 January 2016, has opened the way for municipalities to take legal action against a present owner of a property for debts owed to it by former owners...

By Chantelle Gladwin 10 Feb 2016

SOUTH AFRICA

Ruling on rates liability of newly subdivided land
Ruling on rates liability of newly subdivided land

The June 2015 case of EM and EM Engineering v KwaDukuza Municipality and Others concerned the liability for rates over newly subdivided land...

By Dylan Bradford 6 Nov 2015

SOUTH AFRICA

CPA not applicable to majority of residential property sales
CPA not applicable to majority of residential property sales

Since the promulgation of the CPA on 1 April 2011 there has been debate as to whether the voetstoots clause is permitted by the CPA...

By Chantelle Gladwin 20 Nov 2014

SOUTH AFRICA

UDZ tax incentive extended for six years
UDZ tax incentive extended for six years

In 2003 the Urban Development Zone (UDZ) tax incentive was introduced under section 13quat of the Income Tax Act, 1962 to promote urban renewal in demarcated areas.

By Graeme Palmer 26 Sep 2014

SOUTH AFRICA

City of Johannesburg's Supplementary Roll 11 is unauthorised
City of Johannesburg's Supplementary Roll 11 is unauthorised

COJ recently purported to open Supplementary Roll 11 to the 2008 General Valuation Roll, for public comment. This roll purports to relate to properties that need to be re-valued for the purposes of the 2008 General Valuation Roll, in respect of the period 1 August 2012 to 30 June 2013.

By Chantelle Gladwin 14 Jul 2014

SOUTH AFRICA

Section 44 of LUPO declared unconstitutional
Section 44 of LUPO declared unconstitutional

Parties aggrieved by municipal land use decisions are no longer able to appeal such decisions at provincial level through the mechanism of section 44 of the Land Use Planning Ordinance 15 of 1985 (LUPO).

By Jyoti Narshi 11 Jul 2014

SOUTH AFRICA

City of Johannesburg's Supplementary Roll 11 published
City of Johannesburg's Supplementary Roll 11 published

Supplementary Roll 11 to the City of Johannesburg's (COJs) 2008 General Valuation Roll has been released for public inspection and will be open from 25 June 2014 to 8 August 2014.

By Chantelle Gladwin 11 Jul 2014

SOUTH AFRICA

Temporary VAT relief for property developers
Temporary VAT relief for property developers

A property developer usually holds residential properties as trading stock and therefore accounts for VAT at a rate of 14% on the sale of the developed units.

By Graeme Palmer 3 Jul 2014

SOUTH AFRICA

Court distinguishes between estoppel and rei vindicatio
Court distinguishes between estoppel and rei vindicatio

Ownership is arguably the most extensive right that persons have with regard to their property. So, if an owner is deprived of its property without a legal cause, the owner is entitled to recover the property from the person in possession of it.

By Amanda Swanson 9 May 2014

SOUTH AFRICA

Voetstoots and unapproved building plans
Voetstoots and unapproved building plans

Until quite recently, there existed some uncertainty as to whether the absence of statutory permissions, for example the failure to obtain statutory approval for the construction of a carport or outbuilding, constitutes a latent defect (that is, a defect which is not visible or discoverable upon an inspection of the property) within the scope of the voetstoots clause, or whether the voetstoots clause protects sellers only against defects of a physical nature.

By Andrew Seaber 30 Jan 2014

SOUTH AFRICA

Dylan Bradford
The expropriation of unregistered servitudes

A servitude is a right which one person has over the property of another. Servitudes are either personal or praedial and one of the most common forms of personal servitudes are usufructs which allow the usufructuary the right to enjoy the "fruits" (the produce or income) from property owned by another.

By Dylan Bradford 11 Dec 2013

SOUTH AFRICA

COJ unlawfully discriminating against sectional title owners
COJ unlawfully discriminating against sectional title owners

In recent months it has been brought to our attention that the city seems to be billing sectional title schemes incorrectly, or alternatively unfairly discriminating against consumers who own sectional title units in respect of billing them for electricity and water.

By Ramon Pereira 27 Nov 2013

SOUTH AFRICA

Clerical Acts and administrative action
Clerical Acts and administrative action

The Promotion of Administrative Justice Act, No 3 of 2000 (PAJA) makes it clear that administrative action entails a decision, or a failure to make a decision, by an administrator which has a direct, external legal effect on a party.

By Deshni Naidoo 14 Nov 2013

SOUTH AFRICA

Lucinde Rhoodie
How safe are commercial landlords: effect of CPA

Lease agreements fall within the ambit of the Consumer Protection Act, No 68 of 2008 (Act) as a 'service' which is defined as including the provision of access to or use of premises or other property in terms of a rental.

By Lucinde Rhoodie 29 Aug 2013

SOUTH AFRICA

Heinrich Louw
Value-added tax (VAT) on retention of fines

An interesting judgment was handed down earlier this year in the United Kingdom's Court of Appeal (Civil Division) in the matter of Vehicle Control Services Limited v The Commissioner for Her Majesty's Revenue and Customs [2013] EWCA Civ 186.

By Heinrich Louw 28 Aug 2013

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