Whilst companies are still required to prepare annual financial statements within six months after the end of each financial year, it is no longer compulsory for all companies to have their annual financial statements audited.

When a testator gives a beneficial interest in property to successive persons, it is a question of construction whether he or she intends to make the first taker owner subject to a fideicommissum in favour of the second or the second taker owner subject to a usufruct in favour of the first.

The legal principle around buying and selling has always been "let the buyer beware".  In terms of the Consumer Protection Act (CPA), which came into force on 1 April this year, that changes: it's now "Seller beware".

The DTI have finally published the final guidelines for enforcement which provides guidance and clarity with regard to how the CPA will be enforced.

I am in two minds whether to make use of the window period for transferring my primary property, which was bought in a family trust approximately 9 years back, into my own private name?