Tag: Supreme Court of Appeal (SCA)

Trademark practitioners always get excited when the shape of a product finds itself at the centre of a trademark dispute. Although the shape of goods generally finds itself at the very bottom of the spectrum when it comes to distinctiveness and public perception, most trademark legislation worldwide allows for shapes to be registrable as trademarks.

A recent Supreme Court of Appeal (SCA) judgement has clarified that a capital gain distributed from one trust to a second and then to a natural person beneficiary must be taxed in the hands of the second trust, not the natural person.

In the case of Keyhealth Medical Scheme v the Honourable Mr Justice SM Ngoepe N.O, the Registrar of Medical Schemes and William Reed, Case Number: A203/2021, a full bench of the Pretoria High Court held that prescribed minimum benefits (PMBs) must not be paid from a member's personal medical savings but must be paid from the medical scheme's PMB risk pool. 

Many litigants often find that getting recourse at court only partially resolves all issues between them. It usually calls for referring the matter back even after it was concluded and is typically where a contempt of court application would follow.

A recent decision of the Supreme Court of Appeal (SCA) upholds the rights of dissenting minority shareholders in situations where a company intends to repurchase more than 5% of its issued shares of any particular class.

Those entrusted with rendering justice on any level have a responsibility to ensure that they stay abreast of the latest developments in law. For this reason, judgments, and the precedents they inform, are of vital importance to practitioners of law.

The Supreme Court of Appeal held that where one party to a contract repudiates the contract by expressing an intention not to be bound by their obligations, extinctive prescription to defeat a claim for damages or performance runs from the date that the other party accepts the repudiation and cancels the contract.

Although personal rights are clearly assets for capital gains tax (CGT) purposes, they add a layer of complexity which has not been clarified in recent court decisions. Personal rights play an important role in the determination of capital gains and losses.

Is it possible for creditors to apply for the winding up of a South African branch of a foreign company (an external company), even if the foreign holding company remains solvent, since the two entities are legally one and the same entity?

National Wills Week will be held this week from 13 to 17 September 2021. This is an ideal opportunity to draft a will or to review an existing will. In recent times, we have come to realise that death can happen to anyone, at any time. Death does not discriminate against age. Whether you’re young or old it is therefore important to ensure your affairs are in order.