About Megan Scott

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So far Megan Scott has created 7 blog entries.

Con Court Sets the Record Straight: Tax judgments can be rescinded

By |2022-08-08T15:20:18+01:00August 8th, 2022|Litigation|

If a taxpayer owes money to SARS and does not pay, SARS may file a certified statement with a competent court, which will be “treated as a civil judgment” (section 174 of the Tax Administration Act 28 of 2011 (“TAA”)). Recently the Constitutional Court finally set the record straight in Barnard Labuschagne Incorporated v South African Revenue Service and Another [2022] ZACC 8 by finding that tax judgments are rescindable.

Newsflash: Commercial Property Sector Unites Behind Rental Relief Measures for Retail Tenants

By |2020-04-09T12:27:24+01:00April 9th, 2020|Litigation, Property Law, Regulatory Law|

The Property Industry Group (PIG) give some relief to tenants who can accept their landlord’s offer to provide for any of the relief. It should also be noted that any acceptance of a landlord’s offer for a remission of rental, in accordance with the PIG’s relief package, should be considered against whether or not a landlord is entitled to rental at all. Tenants are not bound to accept these terms; however, once an election has been made, such decision is final, and any rights waived can likely not be revisited. We would therefore urge tenants to take proper advice, and to consider the full extent of their rights before accepting any such offers from landlords.

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