In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a r...
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
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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
Recent decision on the Wills Act, 1953
Tuesday, 19 May 2020
On 28 April 2020 Sher J delivered a magisterial 40-page judgment in the High Court of the Western Cape in the matter between JW (Appellant) and Williams-Ashman & others (Respondents), case 16108/19. In issue was section 2B of the Wills Act, 1953, a relatively little-used and little known section because of its limited application. Section
- Published in Deceased estates, Interpretation of statutes
Rens v Edelstein NO & another [2014] 32286 (GP)
Tuesday, 11 November 2014
In this judgment the court expressed its view on when the Natal Joint Municipal Pension Fund principle applies and when it does not, and why it does not apply to the interpretation of a will. It also set out the requirements permitting rectification of a will.
- Published in Deceased estates, General, Interpretation of statutes