There’s good news for property buyers and sellers, and a mixed bag for taxpayers generally in Budget 2025. The transfer duty threshold adjustment is good for property sales, but government’s attempt to increase VAT and its failure to adjust individual tax brackets will hurt us all – taxpayers and consumers alike. To see how it all affects you, have a look at the official tax tables, then use the link to Fin 24’s Budget Calculator to do your own personal income tax calculation. 

Bear in mind that there is a lot of uncertainty surrounding the implementation of these proposals, so there could be some major changes in the weeks ahead!

Be certain that any estate agent you employ is both competent and trustworthy. You’re entrusting them with a major asset and, as we discuss in this article, not every “agent” out there is necessarily genuine. As for the fakes, their incompetence is often matched only by their dishonesty.

A recent warning from the PPRA (Property Practitioners Regulatory Authority) is a timely reminder of the importance of checking for PPRA registration and fidelity cover – and of how to do so. The tale of a bogus agent jailed for 23 years for fraud sets the scene…

Disclaimer notices are everywhere, and with good reason. All owners and occupiers of premises with public access should make full use of them.

But just how effective are they in protecting you from liability? We address that question, and we share some thoughts on how to strengthen your own disclaimer notices, in the context of a recent High Court decision in which a customer sued for damages after slipping on a wet floor in a McDonald’s restaurant. Her court victory holds valuable lessons for both business owners and their customers.

As Business Email Compromise (BEC) fraud surges, recent High Court decisions have been clear – it is you as debtor who must “seek out your creditor,” or carry the loss if a scammer strikes.

Blaming your supplier for not protecting its computer systems properly won’t help you. The responsibility of verifying all emailed banking details is yours, so don’t miss our list of practical tips on how to avoid being taken for a ride. The recent case of the business that lost R890k for want of “a simple telephone call” serves as an emphatic warning.

Employers and their employees should be aware of the increases from 1 April 2025 in 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 discuss the increase and summarise its effect on the protections afforded to employees under the three Acts, with a note on which employees are excluded from the BCEA protections regardless of earnings. 

“Res Ipsa Loquitur”

You may come across the phrase res ipsa loquitur (Latin for “the thing speaks for itself”) in damages claim cases when a court has no direct evidence before it as to the exact cause of an accident or injury. The court might then infer negligence from the nature of the accident/injury itself. The person accused of negligence would have an opportunity to put forward an alternative explanation that excludes negligence.

For example, if a wheel comes off a moving vehicle and causes an accident, the court might reason that wheels don’t ordinarily detach from properly maintained vehicles without negligence and leave it to the vehicle owner to counter that inference.