Key Takeaways • A full sale isn’t the only way to realise value from a business. Preference shares let an owner extract value or bring in investor capital while retaining ordinary equity and operational control. • Section 8E of the Income Tax Act 58 of 1962 can...
Key Takeaways • The Companies Act 71 of 2008 sets a compliance floor that applies to every registered company, but professional bodies layer separate, sector-specific obligations on top of it. • These additional obligations often attach personally to an individual,...
Key Takeaways • A spouse married in a community of property cannot legally sign surety, a common requirement for business finance, without the other spouse’s written consent under the Matrimonial Property Act 88 of 1984. • An exception exists for suretyships...
Key Takeaways • Business rescue is a formal legal process under Chapter 6 of the Companies Act 71 of 2008. • A moratorium immediately stops creditors from pursuing legal action or attaching assets. • Directors who act early retain more control over the process and the...
Estimated Reading Time: 11 minutes Key Takeaways New Employment Equity Act 2025 regulations introduce mandatory five-year sectoral numerical targets across 18 economic sectors, effective from 1 September 2025 to 31 August 2030 Courts have upheld the sectoral targets —...
Reading time: ~4 minutes Key Takeaways • Your choice of business structure affects tax efficiency, personal liability, investment readiness, and succession outcomes from day one. • Suboptimal structures become more costly to fix the longer they remain in place. •...
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