It has long been held, per Loomcraft Fabrics CC v Nedbank Ltd and another [1996] 1 All SA 51 (A) (the Loomcraft case), that a demand guarantee is akin to an irrevocable letter of credit, which establi...

Voluntary Disclosure Programme (VDP) The Voluntary Disclosure Programme (VDP) is a disclosure programme that allows taxpayers to come forward on a voluntary basis to regularise their tax affairs and e...

ESG Framework by Natalie Scott, Director, and Janice Geel, Candidate Attorney The King IV Report on Corporate Governance for South Africa was published on 1 November 2016 (King Code) and ever since, c...