In this time of increased levels of business failure, you need to keep a closer eye than ever on your debtors.When you and a debtor have reciprocal debts (i.e. the debtor owes you money for something, and you in turn owe the debtor another amount of money for something else), the temptation is to think to yourself: "Well, I’m not worried about Bloggs & Co being liquidated, because I owe them more money than they owe me. If they fail, I come out on top".

A tragic case recently before the High Court illustrates the very real dangers of allowing children to sleep in the top bunk of double bunk beds without a safety rail adequate enough to prevent them from falling out.

How do you recover your losses from a dishonest employee who has robbed you blind but has no attachable assets?

The Constitutional Court has held that all monogamous customary law marriages are in community of property – not, as was previously the case, only marriages entered into after 15 November 2000 (which default to ‘in community’ unless otherwise agreed). That will give women in such marriages much greater rights to a share of marital assets.

We are fortunate in having many dedicated and capable government officials, but if you end up dealing with one of the exceptions – don’t take it lying down. If for example you make an application to any government department or agency and then can’t get a decision out of it, you may well be entitled to a court order forcing the department to (a) make a decision and (b) communicate it to you.

SARS has announced that legislation bringing in several significant changes in the tax laws should be promulgated shortly.

A company director may or may not also be an employee of the company. If a director has no express contract with the company, the contract "will be implied, the effect being that the position is regulated by the company’s articles of association" – but that won’t shed any light on whether or not there is also an employment contract in place.

Before you buy your dream house, inspect it thoroughly. Employ a professional if you aren’t an expert.

If you don’t, you are at risk in two areas: -

1. You have no recourse for "patent" (visible or obvious without expert inspection) defects – it is up to you to look for them, and to decide whether or not to proceed with the purchase; and

2. Our old friend the "voetstoots" clause, which is standard in property sale agreements, and binds you to take the property "as is". It covers the seller against all defects, including "latent" (non-obvious or hidden) defects. You will have a claim only if you can prove that the seller (or estate agent acting within the seller’s mandate) knew of a hidden defect and deliberately concealed it with intent to defraud you; and that won’t be easy, as the courts have held that "fraud will not lightly be inferred."

If you are carrying forward a corporate tax loss (note that these restrictions do not apply to individual taxpayers), be warned that it is no longer sufficient to merely trade in every subsequent tax year.  The Tax Court has now held that you must go further than just trading – the company must also earn income from that trading.  If it doesn’t, SARS can disallow the loss.

Electric fences are proliferating in our crime-ridden cities and towns as never before; if you install one, it is essential that you comply strictly with the various construction and maintenance requirements set out in the Electrical Machinery Regulations (as well as with any local municipal requirements).

Adultery is no longer the severely-punished crime that it was in the early Cape law, but the "innocent spouse" has always had a civil claim for damages against the "third party", on the basis that adultery is a violation of personal rights.

"Diplomatic protection" might conjure up images of a suave consular official refusing to pay a speeding fine, or visiting you whilst you languish in some remote and fetid foreign prison after falling foul of the local constabulary.

If you are a member of a close corporation, and your relationship with the other member or members has deteriorated to the extent that it becomes untenable, it is open to you to apply for either: -

· A court order that one or the other of you ceases to be a member.

On divorce, the financially stronger spouse may be ordered to pay maintenance to the other – usually only for a limited "rehabilitative" period. It has been argued that such spousal maintenance has become an automatic right. But the High Court has recently held to the contrary – the spouse claiming it must actively establish an entitlement to maintenance.

Acceptance of an offer of employment is valid only if

"The hardest thing in the world to understand is the income tax" (Albert Einstein).

Perhaps the first hurdle you face is determining whether monies you receive are "income", or "capital". For example, if you are offered a payment as compensation for premature termination of a partnership or similar professional arrangement, you must be aware that if you claim the payment to be capital in nature, it is up to you to prove it - and if you fail, you will be taxed on it as income.

The Supreme Court of Appeal held in September 2007 that the Minister of Agriculture’s permission was not required for the subdivision of certain agricultural land.

Recent amendments to the Rental Housing Act, which regulates the letting out of residential property, provide that rulings of the Rental Housing Tribunal (and attachment orders, spoliation orders and interdicts, which the Tribunal now has the power to issue) will be enforceable as court orders.

Some good news for property investors is that the cost of any "new and unused" commercial building (or improvement) commenced after 1 April 2007 may now be written off at 5% per annum – i.e. over 20 years.

The plague of potholes infesting many of our roads is not just an inconvenience to drivers – the danger of serious injury and damage is high.

When can you suspend employees accused of misconduct, pending the holding of a disciplinary enquiry? In general, only "in exceptional circumstances", where there is "reasonable apprehension that the employees will interfere with investigation or repeat the misconduct".

A creditor in possession of a debtor’s property (whether in terms of a pledge or a mortgage bond) is obliged to collect rentals for the property if possible, and to apply that income in reduction of the debt. The debtor will have a claim for any rentals not so collected.

When you take out a cell phone contract offering you a "free" or reduced-price cell phone, you have no idea what percentage of your payments relates to the actual service, and how much to the handset subsidy.

Victims of rape (or any other sexual offence giving rise to a risk of HIV infection) are now entitled – by way of a Magistrate’s Court order – to force the alleged offender to undergo an HIV test. Application for an order must be made within 90 days.

Share transfers (listed and unlisted shares) and cessions of dividend rights are, from 1 July 2008, subject to STT ("Securities Transfer Tax"). STT replaces both Stamp Duty on unlisted securities and UST ("Uncertificated Securities Tax") on listed shares.

Before you build your dream home, don’t forget to ensure that your builder is registered with the National Home Builder's Registration Council. But note that when you are only undertaking additions or renovations (big or small), builder registration is not required - and you have no NHBRC cover.

The growing scourge of drug abuse in South Africa has affected us all – if not directly, then as victims of the high levels of social disruption, violent crime and corruption that inevitably go hand-in-hand with drug trafficking.

No one can take the law into his or her own hands. So if you are in possession of any property (a car, a house - anything) and are deprived of it without legal process, you can approach court for an order (a "spoliation order") for immediate return of the property to you.

We are going to be seeing a lot more long-tailed Boxers, Dobermans and Jack Russells around following a 1 June ban on tail docking by the South African Veterinary Council, which has the statutory power and duty to regulate the veterinary and para-veterinary professions.

The Registrar of Companies can order a company to change its name where the name is similar to that of another, existing company, but only where the existing company is able to show -

Recent high-profile media reports confirm that any victim of unlawful arrest (and/or assault whilst in detention) should sue the State for damages – the courts are making substantial awards.

A company may apply for its own liquidation, but, the High Court held recently, the board of directors cannot make such an application "without a resolution approved by a general meeting of the company".

Anyone selling or dealing in imported goods is obliged to "maintain books of account and documents to reflect from whom the goods were purchased".

Children and mentally disabled people receive further protection from sexual abuse once new laws come into effect in June (by the 16th at the latest).

If your property is subject to a "defined" right of way servitude (in other words, the servitude specifies exactly where the right of way is to run), can you forcibly relocate the right of way over the objections of the other party?

Don’t allow advertisers to mislead you, either as to availability of product, or accuracy of price.

Trustees of trusts must be both

Your neighbour lodges building plans with the municipality to build a block of flats that will, you believe, substantially reduce the value of your own property. Are you automatically entitled to a copy of the plans and a hearing from the municipality before it decides whether to approve the plans?

You may be liable if an armed security guard, employed to protect your home, shoots a trespasser unlawfully.

If your property sale agreement provides for the buyer to lodge a bank guarantee "acceptable to the seller" for the purchase price, you as seller have a lot less protection than you may think. That’s because, as confirmed in a recent Supreme Court of Appeal case, you have no right to willy-nilly reject a guarantee as "unacceptable" - you must act "reasonably" and "with honest judgment", in making that decision.

With politicians urging the police to "shoot to kill" criminals who threaten them or the community, it is vitally important to bear in mind the very strict limits that our law imposes on members of the public who use force in "self-defence" (not to be confused with the statutory restrictions which apply to law enforcement officials and others when effecting arrests).

If you are an agent struggling to get your current fidelity fund certificate out of the Estate Agents Affairs Board, be aware that a recent Supreme Court of Appeal judgment highlights a very significant danger for you.

If the other party to a property sale agreement asks you to fill in material information on the agreement, ensure that he/she signs the additions or changes. If you don’t, the sale will be invalid - even if you acted as the other party’s fully authorised agent.

Here’s a knotty problem for you if you employ a foreigner whose work permit expires.

If your business involves having custody of other people’s property, you should have customers sign standard conditions of contract, with "exemption clauses" limiting your liability for loss of, or damage to, such property – without them, it’s up to you to prove that you are not at fault.

New regulations from the Department of Environmental Affairs and Tourism prohibit the use, manufacturing, import and export of any asbestos or asbestos-containing materials.

The penalty for turning a "blind eye" to what others use your property for could – if your tenants turn out to be criminals - be forfeiture to the State.

Yet another warning not to sign documents without fully reading (and understanding) them, comes from a recent High Court judgment in which the Trustee of a Trust was held to a suretyship agreement, which he had signed without reading it.

Yet another warning not to sign documents without fully reading (and understanding) them, comes from a recent High Court judgment in which the Trustee of a Trust was held to a suretyship agreement, which he had signed without reading it.

Agreements for the sale of immovable property (and any later amendments) are valid only if formally reduced to writing and signed by all parties.

Where a public holiday falls on a Sunday, the following Monday automatically becomes a public holiday. That applies this month, on Sunday 27^{th (Freedom Day) and Monday 28th}

The prohibition against publication of the details of divorce actions, which is prescribed by the Divorce Act has (subject to confirmation by the Constitutional Court) fallen away per a recent High Court decision.

Biotechnology is highly profitable, and South Africa’s rich biodiversity means that our biological resources could well be as valuable to us as our mineral resources.

Any holder of a prospecting right issued by a Regional Manager of DME (Department of Minerals and Energy) should urgently take advice as to its validity. The High Court has recently declared such a permit invalid on the grounds that the Regional Manager had no power to issue the right.

Advertising cannot be misleading, nor can one in any way market products that are not available – such adverts fall foul of the Advertising Standards Authority’s Code of Advertising Practice. And attempting to get around those prohibitions by fudging the issue isn’t likely to succeed.

If you have suffered measurable losses as a result of rolling blackouts, you should, sooner rather than later, take advice on whether you possibly have a claim against Eskom and/or your municipality.

If you are buying a property or business (or indeed any substantial assets) from a company, be warned that your sale could be invalid if the directors aren’t properly authorised to sell.

If you have suffered the complexities and delays of an application to register for VAT, you will be delighted to hear that SARS has now introduced "a vastly simplified and streamlined" process.

The recent liquidation of a company, which has a 30-year track record in administration of sectional title schemes, has drawn attention to the necessity for bodies corporate and home owners associations to appoint managing agents with care. Court papers filed in the matter talk of over R5m of body corporate money reportedly missing.

When you buy a car, you will want/need immediate insurance cover. Make sure that you complete the necessary paperwork immediately, even if your broker is prepared to confirm that cover is in place without it.

You have obtained a court order, but the other party is refusing to comply – what can you do about it?

A new amendment to the Transfer Duty Act could save you a lot of money when you next buy a holiday home.

When you dispute a claim by a creditor, making a payment by way of a cheque marked in "full and final settlement" will not necessarily finalise the dispute.

When you buy property, be aware that any unlawful occupiers on or in it cannot be evicted without following the complex and lengthy procedures required by PIE (the Prevention of Illegal Eviction and Unlawful Occupation of Land Act).

In terms of a new amendment to the Companies Act, anyone party to the "preparation, approval, publication, issue or supply" of any "financial report" (including but not limited to "financial statements") of the company is liable to criminal prosecution if the report is "false or misleading in a material respect".

If you are unlucky enough to have a "nuisance neighbour" (referred to perhaps in more colourful terms when the techno trance music from next door wakes you up at 2 a.m. for the third night running!) – what can you do about it?

The need for employers to ensure that they act with scrupulous (and objectively reasonable) fairness in all disciplinary matters has been underlined by a recent Constitutional Court judgment.

A record of misconduct on its own is not enough reason to bar a learner from admission to a public school.

Shopkeepers (and shoppers) need to be aware of a further "slippery shop floor case" recently decided in the High Court.

A recent Supreme Court of Appeal case makes it clear that bodies corporate seeking to recover outstanding levies from an owner may only sue in a Court where there is no dispute as to the claim, i.e." where an owner ignores a demand for payment of levies or simply refuses, without more, to pay them".

Don’t forget that from 1 December 2007 the minimum wages for domestic workers increased by 9.3%, to the following:

Our law enforcers need – and deserve – all the support you can give them in dealing with the scourge of crime.

A contract can be cancelled if one party "repudiates" it.

Once you successfully register your trade name or mark, what are your rights if a rival business starts using a name or mark that is similar to it but not identical? The law prohibits use of a similar name/mark only if it so nearly resembles the registered mark "as to be likely to cause deception or confusion".

Predicting the future is always going to be a case of "seeing through a glass, darkly".