Owner or keeper of dog – who is liable for the harm caused by animals?

This issue was recently dealt with in length in the SCA matter of Van Meyeren v Cloete (636/2019 [2020] ZASCA 100 (11 September 2020), where the focus of the SCA was on the origins of a delictual claim brought under the “actio de pauperie”. This ancient legal remedy provides that “the owner of a dog that attacks a person who was lawfully at the […]

Can losses be distributed out of a trust?

On 18 March 2021, the Supreme Court of Appeal delivered judgment in the case of Massmart Holdings Limited v The Commissioner for the South African Revenue Service. The case dealt with losses which were incurred within the broader Massmart group in respect of the investing of equity instruments as part of an employee share incentive scheme.  The mechanism of the scheme was that shares allocated to the designated employees would be […]