Haigh Farming (Pty) Ltd v E.G Elliot Estate CC (14175/2013)  ZAKZPHC 47 2 October 2015) Judgement
Does this judgement leave the door open for canvassers of properties for sale without FFC’s?
Annetjie van Rooyen – Director at STBB answers this question.
By Ben Strauss: – Ben Strauss is a Director in the Tax practice of Cliffe Dekker Hofmeyr.
The value-added tax (VAT) rules on the building, buying, letting and selling of residential properties are not simple and it is worthwhile recapping some of the general principles that apply.
Haigh Farming (Pty) Ltd v E.G Elliot Estate CC (14175/2013)  ZAKZPHC 47 (2 October 2015)
When anyone performs those activities that are included in the Estate Agency Affairs Act’s definition of an “estate agent”, that person must be in possession of a Fidelity Fund certificate to be entitled to receive payment. This judgment illustrates how the court approaches the factual enquiry whether, in the rendering of property consultancy services and “spotting” of properties to be listed for sale, a person is ‘acting’ as an estate agent. The enquiry resulted after an estate agency refused to pay a previously agreed upon remuneration to its consultant, alleging that he acted as an estate agent and hence was not entitled to remuneration in the absence of the required certificate.
Real Estate Business Owners of South Africa (“REBOSA”) strongly condemns and distances itself from the racist comments made by estate agent, Penny Sparrow. It is very concerning to REBOSA that twenty two years into democracy, remarks and actions that incite and promote racism are still being made. It is regrettable that Penny Sparrow is associated … Read more