In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a r...
Signing wills: comply with the Act
Tuesday, 28 February 2023
In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a reminder of the importance of complying with the provisions of the Wills Act, 1953. Not for the first time in our judicial history, a will was declared invalid because of defective witnessing. And a certain accountant must be
- Published in Wills
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Assistance to executors: beware the pitfalls
Monday, 14 November 2022
On 22 March 2022 the Western Cape High Court delivered a judgment on the duties of executors of deceased estates and the care with which professional assistance to them should be dealt with. A decisive element in deciding the dispute between the dramatis personae in the matter Paulus Bernhardus Koch v Michele Weiland NO &
- Published in Deceased estates, Interpretation of statutes
Purveyors case: voluntary disclosure programme
Friday, 22 April 2022
“ The primary issue in this appeal is whether SARS was correct in rejecting Purveyors’ voluntary disclosure application for non-compliance with s 227, more specifically on the ground that it was not made voluntarily. The issue therefore resolves itself into this: does the exchange or discussions between the representatives of SARS and the officials of
- Published in Tax Administration Act
Estate duty: disposal in the course of, or during, liquidation?
Thursday, 22 April 2021
On 11 December 2020 the Johannesburg tax court had to decide whether an asset had been disposed of “in the course of the liquidation of the estate of the deceased”, as contemplated the Estate Duty Act, 1955 or rather “during” the liquidation of the estate. For the reasons discussed in this article, the distinction can
- Published in Deceased estates