Section 12J Investments Are Maturing: What Now?
Many South African investors who participated in the Section 12J Venture Capital Company (VCC) regime are now reaching an important milestone: the maturity and exit phase of their investments. Although Section 12J was closed to new investments after 30 June 2021, the investment structures established under the regime continue to unwind as underlying assets are […]
What Does Being a Trustee of a Body Corporate Entail (Part 3)
In this article, we look at who chairs a meeting of trustees and the method of voting on resolutions passed at such meetings. The rules state that if there are only two owners, such as a duet sectional title scheme, then they would have to decide on a method between the two owners to possibly […]
Why Profitable Businesses Still Run Short at Month-End
Many wholesalers, retailers, and manufacturers experience a shortage of working capital, even when revenue remains steady. The issue is often not sales or turnover, but timing: how long cash stays tied up inside the operating cycle. When customers pay later than expected, and suppliers require payment before stock has been sold, the resulting timing gaps […]
Choosing the Right Company Structure in 2026
When you launch or restructure a business in South Africa, most SMEs and investors choose between three options: a private company (Pty Ltd), a trust, or a hybrid structure, which combines the two. This decision determines how your business is taxed, how risk is managed, and how easily you can raise funding or scale. With […]
Business Rescue vs Liquidation: Which Saves More Value?
Financial distress in business rarely happens overnight. It builds over time as cash flow tightens, creditors apply pressure, and operations become strained by inflation. By the time directors need to make a decision, their options are often limited. The Companies Act 71 of 2008 introduced business rescue as an alternative to liquidation, aimed at preserving […]
The R2.3 Million Threshold: A New Era for Small Business Growth
For the first time in 17 years, the goalposts for small businesses in South Africa have shifted. As of 1 April 2026, the compulsory VAT registration threshold has increased from R1 million to R2.3 million. This change finally acknowledges how much the cost of doing business has increased since 2009. While this may feel like […]
Payroll Under Pressure: SA’s SMB Survival Guide 2026
South Africa’s economy in 2026 presents a complex picture: inflation is moderating, yet the pressures on small and medium-sized businesses (SMBs) are anything but easing. From ballooning salary budgets to sophisticated payroll fraud and an evolving cyber threat landscape, lean business teams are being asked to do more with less, all while navigating tighter compliance […]
Why South African Business Owners Must Plan Their Succession
With only 30% of family businesses surviving to the second generation, the time to act is well before you’re ready to step away. Every business owner reaches a point where the question shifts from “how do I grow this?” to “what happens when I’m gone?” For South African entrepreneurs approaching retirement or considering succession in […]
Your Company Structure Should Evolve as Your Business Grows
In the early days of a business, structure is often accidental. People wear multiple hats, reporting lines hang loose, and “being agile” usually means figuring things out as you go. This flexibility can be an advantage at the start. But as your business grows, what once felt dynamic can quietly become a risk. At its […]
What Does Being a Trustee of a Body Corporate Entail (Part 2)
In Part One of this article, we explained that a replacement trustee may be appointed by the remaining trustees when a trustee ceases to hold office, or, if all trustees have vacated their positions, by the members in a general meeting. The appointment is for a specified period, for example, six months or usually until […]