In April 2025 the Supreme Court of Appeal held on the facts that an alleged oral agreement between two family trusts was not valid and binding because there was no meeting of the minds between the negotiating parties, particularly as to the purchase price for the shares.
The parties had fallen out and, at an
From 1 March 2024, Public Benefit Organisations will be required to report to SARS on any amount donated to the PBO in respect of which it issued a section 18A receipt, as well as all information required to appear on the section 18A certificate (the requirements of which were updated – see Section 18A tax