Cedents beware: No enforceable claim, no standing

Cession is a widely used mechanism through which personal rights are transferred from one party to another. It may operate either as an outright transfer of rights or as a means of...

The critical importance of the compliance requirements of BGR 16 (Issue 3) in VAT apportionment

On 27 November 2023, the South African Revenue Service (SARS) issued Binding General Ruling 16 (Issue 3) (BGR16), which sets out the standard turnover-based method that must be applied...

South Africa’s 2026 National Water Amendment Bill: What the proposed ban on private water trading means for water rights

South Africa’s growing water insecurity has moved from an environmental concern to a central economic and regulatory challenge. Deteriorating infrastructure, recurring supply disruptions, unlawful...