South Africa Case Law

Commissioner for the South African Revenue Services v Shabangu and Another (121282/2023; 121275/2023)

Commissioner for the South African Revenue Services v Shabangu and Another (121282/2023; 121275/2023) [2024] ZAGPPHC 1014 (15 October 2024)

Court

North Gauteng High Court, Pretoria

Case number

121282/2023; 121275/2023

Judge

Millar

The court found that SARS had established the existence of unsatisfied tax debts and acts of insolvency by both Mr. Shabangu and the Roux Shabangu Family Trust. The respondents' argument that SARS must exhaust all remedies under the Tax Administration Act before seeking sequestration was rejected, as the Act expressly empowers SARS to institute such proceedings. The existence of preservation orders did not preclude sequestration, especially given the respondents' disregard for those orders and their failure to disclose the source of funds supporting a lavish lifestyle. The court held that the…

Source excerpt

• Sequestration
• Advantage To Creditors
• Tax Debt Recovery
• Preservation Order
• Trust Assets
• Acts Of Insolvency

J V Attorneys v L P Vermeulen and Another (10924/2015)

J V Attorneys v L P Vermeulen and Another (10924/2015) [2015] ZAWCHC 196 (4 December 2015)

Court

Western Cape High Court, Cape Town

Case number

10924/2015

Judge

Davis

The High Court made final a provisional sequestration order after rejecting the claim that R3.2 million paid to a trust was an asset in the respondent’s estate.

• Sequestration
• Friendly Sequestration
• Trust Assets
• Solvency
• Advantage To Creditors
• Friendly-sequestration

Investec Bank Ltd v Janse Van Rensburg (16798/2009, 19784/2009)

Investec Bank Ltd v Janse Van Rensburg (16798/2009, 19784/2009) [2010] ZAWCHC 209 (11 October 2010)

Court

Western Cape High Court, Cape Town

Case number

16798/2009, 19784/2009

Judge

M Davis

High Court granted final sequestration against a married couple after finding a plausible prospect that trustee investigation could uncover assets for creditors.

• Sequestration
• Advantage To Creditors
• Suretyship
• Trust Assets
• Section 417 Enquiry
• Advantage-to-creditors

Hattingh v Hattingh (6125/07)

Hattingh v Hattingh (6125/07) [2008] ZAECHC 52 (14 February 2008)

Court

High Courts - Eastern Cape

Case number

6125/07

Judge

D Chetty

The High Court dismissed a second maintenance pendente lite application, holding that trust funds could not be used without joint trustee authorisation.

• Maintenance Pendente Lite
• Trust Assets
• Joint Trusteeship
• Maintenance-pendente-lite
• Trust-assets
• Joint-trusteeship