The big news is that trusts are now taxed at 45%, up 4% in line with the new top marginal rate for individuals on taxable income in excess of R1.5 million. The good news is that the company tax rate remains unchanged at 28% – further reason to take advantage of the company tax rate...Read More

“Nuisance usually involves repeated infringement of the Plaintiff’s property rights. An objective weighing up of the interests of the various parties, taking into account all the relevant circumstances is required in these matters” (from judgment below) If the dog-next-door’s incessant barking is destroying your quality of life, read on.  A recent High Court case illustrates...Read More