A December Reminder from SARS – and a Clear Message on Trust Compliance
On 15 December 2025, the South African Revenue Service (SARS) issued a media release reminding trustees and provisional taxpayers of the trust and provisional tax filing season, confirming that the filing deadline for trust income tax and provisional tax returns is 19 January 2026. While framed as a…
The union doth protest too much: NUMSA v BMW and the limits of court intervention in disciplinary proceedings
The Labour Court’s judgment in NUMSA on behalf of Members v BMW (SA) (Pty) Ltd is a timely reaffirmation of an increasingly necessary principle: the Labour Court is not a supervisory body for every perceived defect in a workplace disciplinary process. Where parties attempt to short-circuit internal …
South African Commercial Law Blog 