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Rescission refused: Negligence is not good cause under Rule 42(1)(a) or the common law

SCA confirms that rescission is not a remedy for failing to act. A party seeking to undo a default judgment must explain its absence and delay: procedural regularity and a strong defence cannot cure gross negligence. Read what this ruling means.
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Aspiring legal practitioners must demonstrate honesty and integrity in the admission process

This judgment carries important lessons for aspiring legal practitioners and the profession at large, confirming that courts will scrutinise admission applications and that applicant’s own conduct throughout the admission process is determinative.
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Africa Business In Brief

issue 660
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Registration for Diesel Refund Modernisation opens as SARS ushers in new digital era

SARS has opened registration for the modernised Diesel Refund System on eFiling, marking the next step in the transition to a standalone digital administration of the Diesel Refund Scheme
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Navigating South Africa’s evolving IPO landscape: ENS authors the South Africa chapter in GLI – Initial Public Offerings, 10th Edition

Nkosi Tshabalala, Nqobile Dubazane and Sikelela Mtirara from our Corporate Commercial practice in Johannesburg have contributed the South Africa chapter in Global Legal Insights – Initial Public Offerings, 10th Edition (2026).
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Beyond the trust deed: What South Africa’s proposed trust reforms mean for family wealth

The weakest point for families whose assets, family members, trustees and succession arrangements extend across a number of jurisdictions, is often not the absence of sophisticated structures but rather the gap between structure and operation.
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Recognising excellence in the fight against fraud and corruption

Steven Powell, Head of Forensic, has received the Association of Certified Fraud Examiners’ 2026 Advocacy (South Africa) of the Year Award.
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Regulation of Trusts Bill, 2026

The Regulation of Trusts Bill, 2026 is intended to repeal the Trust Property Control Act, 1988, welcoming a long-overdue modernisation of South African trust law.
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Proposed new rules on beneficial ownership for financial institutions

On 14 August 2026, the Prudential Authority and the Financial Sector Conduct Authority published the Draft Joint Standard 1 of 2026, setting out requirements pertaining to beneficial owners of financial institutions for public comment.
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More than a name and number - the hidden FAIS risk in referral fees

A High Court judgment found a lead-referral arrangement in insurance to be an intermediary service under FAIS, rendering the agreement unenforceable. What does this mean for referral models in financial services?
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Telcos, wallets and regulation

Telcos and fintechs increasingly perform functions once reserved for banks. This article examines how regulation must adapt as platforms blur the boundaries of banking, payments and credit across Africa.
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South Africa’s Opt-Out Registry: This is an IT project, not just a legal one

SA's National Consumer Commission Opt-Out Registry will change how organisations manage direct marketing. Updating privacy policies or marketing terms is no longer sufficient, but demands changes to technology, data and operational processes.
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AI in your software stack but not in your contract

Artificial intelligence is rapidly becoming embedded in the systems that organisations depend on. The legal frameworks governing those systems must evolve at the same pace.
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New ground, same fight: Tax Court permits amendment to introduce additional factual bases for VAT input tax deduction

This article takes a look at a judgment providing useful guidance on the limits of rule 32(3) of the Tax Court Rules, the interplay between the Baseline and TALT decisions, and the circumstances in which an amendment will be permitted at appeal.
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The diesel refund scheme: wet and dry contracts, joint ventures and new ways of mining in South Africa

South Africa’s diesel refund scheme is evolving. Recent SCA judgments and legislative amendments clarify how wet and dry contracts and joint ventures affect eligibility, while highlighting gaps between mining operations and the law.
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The DRC Tax Reform Webinar

02 Dec 2025
BY Celia Becker , David Guarnieri AND Thomas Jolivet An in-depth discussion on the Democratic Republic of Congo (DRC) Tax Reform.
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Taxation Laws Amendment Bill Webinar

19 Nov 2025
BY Kristel van Rensburg , Magda Snyckers , Nicolette Smit , Ntebaleng Sekabate , Simon Weber , Stephan Minne AND Charles de Wet In this webinar, our experts unpacked the proposed amendments to the Taxation Laws Amendment Bill following the public participation process.
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From Conflict to Consensus | Navigating Tax Disputes in Africa

14 Nov 2025
BY Andries Myburgh , Celia Becker , Cletus Danliar Banseh , Dieudonné Nzafashwanayo , Phillip Karugaba , George Muthee AND Shrivan Dabee ENS tax experts share strategies to manage the full dispute lifecycle, from audit readiness to resolution - helping businesses protect value, reduce uncertainty, and achieve faster outcomes.
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ENSign: A fresh lens on food waste

04 Nov 2025
BY Carlyn Frittelli Davies , Sonam Mansingh AND Steffen Burrows Hear how South Africa is tackling food loss and waste, and how its approach compares to the EU. From policy to business and social impact, we unpack the challenges, innovations and opportunities shaping sustainable food systems.
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Eyes on You | Navigating Employee Privacy in Africa

30 Oct 2025
BY Brian Patterson , Charles Visser , Patricia Jane Mumuni , Tracy Kakongi , Faith Chebet , Emmanuel Sauzier AND Yves Bruce Kwisanga A multi-jurisdictional conversation where we discuss how evolving privacy laws are impacting workplace monitoring and what this means for employers operating across the continent.
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Webinar | Innovating for the Future: Navigating AI and IP in the Digital Age

28 Oct 2025
BY Dr. Bernard Dippenaar AND Janine Thomas This thought-provoking session explores how artificial intelligence is reshaping the intellectual property landscape. From generative models and deepfakes to legislative frameworks and landmark case law, we unpack the real-world impact of AI on IP.
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Critical Minerals | A continental lens

20 Oct 2025
BY Ntsiki Adonisi , Rachel Dagadu , Zinzi Lawrence , Amarachukwu Odo AND Chimwemwe Temboshula In this ENSign episode, our head of natural resources and environment, Ntsiki Adonisi, chats to guests from South Africa, Ghana, Namibia and Zambia about critical minerals - and how Africa can move beyond just being a source of raw materials.

East Africa Trends

08 Sep 2025
BY Dieudonné Nzafashwanayo , Rehema Nakirya Ssemyalo AND Anthony Gakuru David A. Asiedu connects with our East African office heads to explore key trends and opportunities shaping the region’s evolving business landscape

i-Team podcast

15 Jul 2025
BY Linda Sheehan Linda Sheehan, Head of intelligENS, joins Jonathan Armstrong, Fiona Campbell, and David Horrigan, from the i-Team Podcast.

Where Competition and Employment Law Meet

08 Jul 2025
BY David Adu-Tutu Jr , Fritz Malan , Lizél Blignaut AND Sandya Booluck Our competition and employment law Executives discuss the cross-border impact of international competition law and staying ahead in an increasingly interconnected global landscape
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Investing in Africa: Angola Mining

08 Jul 2025
BY Ntsiki Adonisi A discussion on recent developments in the Angolan mining sector, current strategic minerals and flagship projects in the country, and guidance on how to navigate the local regulatory environment.
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ENSign: Bad debts and tax: What every business in Ghana should know

19 Jun 2025
BY Cletus Danliar Banseh Cletus Banseh, a partner in tax, chats to David A Asiedu in another episode in the tax audit series. They discuss what bad debts are, how they influence your company's tax position and how to obtain some tax relief.

Ghana: The GRA's Rules on Tax Deductions

16 May 2025
BY Cletus Danliar Banseh ENSign Ghana: The GRA's rules on tax deductions - What's in, What's out?

Tax Disputes & the Constitutional Court: Reviews and Declarators Unpacked

16 May 2025
BY Peter Dachs , Andries Myburgh AND Simon Weber ENS' Peter Dachs, Andries Myburgh and Simon Weber unpack the recent Constitutional Court judgment on alternative remedies in tax disputes, ie reviews and declarators.
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2025 National Budget WED

13 Mar 2025
BY Jenny Klein , Mansoor Parker , Ntebaleng Sekabate AND Charles de Wet We break down the anticipated 2025 National Budget with our team of tax experts who were joined by distinguished guest panellist, Iraj Abedian, to analyse the key elements of the GNU’s first National Budget..
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