Individuals and special trusts will benefit from bracket and other inflation-linked adjustments proposed in Budget 2023.

To help you quantify the changes to transfer duty, income tax rates and retirement taxes, we share both the official Tax Tables and a link to Fin 24’s Budget Calculator (just follow the four-step process to do your own calculation).

The Tax Tables cover Transfer Duty, Individuals and Retirement Lump Sum Withdrawals.

Potholes are everywhere and one wonders how many vehicles they damage and how many injuries they cause every day. If you should fall victim, can you claim? Is anyone liable to cover your damages?

We address those questions with reference to a recent High Court claim by a motorcyclist who, descending a pass with a group of fellow bikers, fell foul of a pothole and sustained serious injuries in addition to damaging his motorbike and clothing.

He sued the provincial MEC, and although the MEC made no effort to defend his claim, he still had to prove his case. His High Court victory will give heart to all victims of potholes on public roads.

Employers and their employees should take note of the increases from 1 March 2023 in both the National Minimum Wage (NMW) and the “Earnings Threshold” provided for in the Basic Conditions of Employment Act (BCEA). The threshold also impacts on employee protections in the Labour Relations Act (LRA) and in the Employment Equity Act (EEA).

We set out the increases and, for those employing domestic workers, point you to an online “living wage” calculator to help you check that you are in fact paying your domestic worker enough to cover a household’s “minimum need”.

We also summarise the employee protections that will no longer be available to those employees now earning above the adjusted earnings threshold. 

“Huur gaat voor koop”

Property sellers, buyers and tenants – understand the important legal principle "Huur gaat voor koop". It gives a tenant the right to continue living in a property until the lease agreement ends, even if the property has a new owner. In other words, the property is bought and sold subject to any existing lease, and the buyer steps into the seller’s shoes as landlord. There are other considerations and some exceptions, so legal advice specific to each set of circumstances is essential but the core message remains “Assume the sale is subject to the lease”.