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Exchange control – update regarding post SVDP regularisation
17 November 2017 Tax & Exchange Control

Exchange control – update regarding post SVDP regularisation

In our Tax and Exchange Control Alert of 15 September 2017, we discussed the process that persons can follow to regularise their offshore held assets from a tax and exchange control (Excon) perspective, if they did not do so prior to 31 August 2017: the date on which the Special Voluntary Disclosure Programme (SVDP) window period, for tax and Excon, came to an end.

No trade, no deduction – a judgment about s11(a) of the Income Tax Act
17 November 2017 Tax & Exchange Control

No trade, no deduction – a judgment about s11(a) of the Income Tax Act

On 20 April 2017, the Tax Court handed down its decision in X Group (Pty) Ltd v The Commissioner for the South African Revenue Service (Case No: 13671) (as yet unreported). The case dealt with an amount of R90 million that X Group (Pty) Ltd (Taxpayer) had claimed as an expense or loss during the 2007 year of assessment, which deduction was disallowed by the South African Revenue Service (SARS).

7th Annual National Schools Moot Court Competition 2017
15 November 2017 Pro Bono & Human Rights

7th Annual National Schools Moot Court Competition 2017

Annually, hundreds of high school learners participate in the National Schools Moot Court Competition (the Competition). The Competition is a joint initiative by the Department of Basic Education, the Department of Justice and Constitutional Development, the South African Human Rights Commission (SAHRC), the Foundation for Human Rights and the University of Pretoria that first began in 2011.

Do you think that the mutually agreed terms of your lease agreement are absolute? Think again!
15 November 2017 Dispute Resolution

Do you think that the mutually agreed terms of your lease agreement are absolute? Think again!

In the recent case of AJP Properties CC v Sello (39302/10) [2017] ZAGPJHC 255 (8 September 2017), the Gauteng Local Division of the High Court, Johannesburg had to decide whether the respondent, Ditonkana Abram Sello (Sello), the sole proprietor of Kempton Gate Pharmacy should be evicted by the applicant, AJP Properties CC (AJP Properties). The court further had to determine whether it was in the interests of justice to grant an eviction order with immediate effect, or if the order should be stayed.

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Exchange control – update regarding post SVDP regularisation
17 November 2017 Tax & Exchange Control

Exchange control – update regarding post SVDP regularisation

In our Tax and Exchange Control Alert of 15 September 2017, we discussed the process that persons can follow to regularise their offshore held assets from a tax and exchange control (Excon) perspective, if they did not do so prior to 31 August 2017: the date on which the Special Voluntary Disclosure Programme (SVDP) window period, for tax and Excon, came to an end.

No trade, no deduction – a judgment about s11(a) of the Income Tax Act
17 November 2017 Tax & Exchange Control

No trade, no deduction – a judgment about s11(a) of the Income Tax Act

On 20 April 2017, the Tax Court handed down its decision in X Group (Pty) Ltd v The Commissioner for the South African Revenue Service (Case No: 13671) (as yet unreported). The case dealt with an amount of R90 million that X Group (Pty) Ltd (Taxpayer) had claimed as an expense or loss during the 2007 year of assessment, which deduction was disallowed by the South African Revenue Service (SARS).

7th Annual National Schools Moot Court Competition 2017
15 November 2017 Pro Bono & Human Rights

7th Annual National Schools Moot Court Competition 2017

Annually, hundreds of high school learners participate in the National Schools Moot Court Competition (the Competition). The Competition is a joint initiative by the Department of Basic Education, the Department of Justice and Constitutional Development, the South African Human Rights Commission (SAHRC), the Foundation for Human Rights and the University of Pretoria that first began in 2011.

Do you think that the mutually agreed terms of your lease agreement are absolute? Think again!
15 November 2017 Dispute Resolution

Do you think that the mutually agreed terms of your lease agreement are absolute? Think again!

In the recent case of AJP Properties CC v Sello (39302/10) [2017] ZAGPJHC 255 (8 September 2017), the Gauteng Local Division of the High Court, Johannesburg had to decide whether the respondent, Ditonkana Abram Sello (Sello), the sole proprietor of Kempton Gate Pharmacy should be evicted by the applicant, AJP Properties CC (AJP Properties). The court further had to determine whether it was in the interests of justice to grant an eviction order with immediate effect, or if the order should be stayed.

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Cross-border mergers and acquisitions – Charting the regulatory landscape
14 July 2017 Corporate & Commercial

Cross-border mergers and acquisitions – Charting the regulatory landscape

In the latest issue of Into Africa, Corporate & Commercial Director and Head of CDH's Africa practice, Deepa Vallabh, and Corporate & Commercial Associate Motheo Mfikoe point out that the growth of African markets in the recent years has occurred through cross-border M&A activity, and has become an important source of FDI.

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Justice Madlanga addressed the learners on transformative constitutionalism
15 November 2017 Pro Bono & Human Rights

Justice Madlanga addressed the learners on transformative constitutionalism

Every year, hundreds of high school learners participate in the National Schools Moot Court Competition. The competition, which first began in 2011, is a joint initiative by the Department of Basic Education, the Department of Justice and Constitutional Development, the South African Human Rights Commission, the Foundation for Human Rights and the University of Pretoria. CDH has been heavily involved in the Competition since 2014, and on 4 October 2017, as part of an intensive few days programme for the national rounds, we hosted 74 learners participating in these rounds at a seminar held at our Sandton offices.

Former Constitutional Court Judge, jurist and struggle stalwart, Justice Zak Yacoob gave a stirring keynote address at the the I decide = I am exhibition
8 November 2017 Pro Bono & Human Rights

Former Constitutional Court Judge, jurist and struggle stalwart, Justice Zak Yacoob gave a stirring keynote address at the the I decide = I am exhibition

Former Constitutional Court Judge, jurist and struggle stalwart, Justice Zak Yacoob gave a stirring keynote address at the the I decide = I am exhibition. The cocktail event was held at our Sandton offices in partnership with the Centre for Human Rights. The exhibit was displayed during the month of October.

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3 October 2017 Dispute Resolution

"Unruly parents can get their kids expelled"

"Unruly parents can get their kids expelled" - National Practice Head for Dispute Resolution Tim Fletcher, together with Associate Fiorella Noriega Del Valle unpacked this highly topical issue.