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Lying on your CV
24 January 2020 Employment

Lying on your CV

Steven Adams a Senior Associate in the Employment practice joined Pippa Hudson on Cape Talk. He was in a panel discussion which discussed the consequences of lying on your CV.

Is a debt a loan for tax purposes?
23 January 2020 Tax & Exchange Control

Is a debt a loan for tax purposes?

It is trite that a loss or expenditure resulting from an advance of funds is deductible under section 11(a) of the Income Tax Act 58 of 1962 (Act), provided it meets the requirements under the section. One of the requirements of section 11(a), is that the loss or expenditure in question, must not be of a capital nature.

An exception(al) finding: The Tax Court grants an exception in respect of SARS’ statement of grounds of assessment
23 January 2020 Tax & Exchange Control

An exception(al) finding: The Tax Court grants an exception in respect of SARS’ statement of grounds of assessment

In the context of a tax dispute between the South African Revenue Service (SARS) and a taxpayer, once the dispute reaches the appeal stage, the taxpayer can elect for the appeal to be heard by the Tax Court, without the parties first trying to resolve the dispute in terms of the alternative dispute resolution (ADR) process. Once the taxpayer elects for the appeal to be heard by the Tax Court, SARS must file its statement of grounds of assessment in terms of Rule 31 (Rule 31 Statement) of the rules promulgated in terms of section 103 of the Tax Administration Act 28 of 2011 (TAA) (Tax Court Rules).

Rules of the game: Keep the Consumer Protection Act in mind when facilitating promotional competitions
22 January 2020 Corporate & Commercial

Rules of the game: Keep the Consumer Protection Act in mind when facilitating promotional competitions

Promotional competitions are often used by businesses as a mechanism for market products or services to customers. South Africans are inundated with television and radio advertisements of this nature. If your business is considering undertaking a promotional competition it is important to keep in mind that the provisions of section 36 of the Consumer Protection Act 68 of 2008 (CPA) read with regulation 11 of the Consumer Protection Act Regulations GNR.293 of 1 April 2011 (CPA Regulations) apply and will need to be complied with.

POPI Regulations – An Overview
22 January 2020 Corporate & Commercial

POPI Regulations – An Overview

The Protection of Personal Information Act No 4 of 2013 (POPI) has a number of lofty and noble objectives. For example, it is intended to promote the protection of personal information processed by public and private bodies (and to introduce certain conditions so as to establish minimum requirements for the processing of personal information). It also provides for the establishment of an “Information Regulator”, mandated to exercise certain powers and to perform certain duties and functions in terms of POPI and the Promotion of Access to Information Act, 2000 (PAIA).

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Is a debt a loan for tax purposes?
23 January 2020 Tax & Exchange Control

Is a debt a loan for tax purposes?

It is trite that a loss or expenditure resulting from an advance of funds is deductible under section 11(a) of the Income Tax Act 58 of 1962 (Act), provided it meets the requirements under the section. One of the requirements of section 11(a), is that the loss or expenditure in question, must not be of a capital nature.

An exception(al) finding: The Tax Court grants an exception in respect of SARS’ statement of grounds of assessment
23 January 2020 Tax & Exchange Control

An exception(al) finding: The Tax Court grants an exception in respect of SARS’ statement of grounds of assessment

In the context of a tax dispute between the South African Revenue Service (SARS) and a taxpayer, once the dispute reaches the appeal stage, the taxpayer can elect for the appeal to be heard by the Tax Court, without the parties first trying to resolve the dispute in terms of the alternative dispute resolution (ADR) process. Once the taxpayer elects for the appeal to be heard by the Tax Court, SARS must file its statement of grounds of assessment in terms of Rule 31 (Rule 31 Statement) of the rules promulgated in terms of section 103 of the Tax Administration Act 28 of 2011 (TAA) (Tax Court Rules).

Rules of the game: Keep the Consumer Protection Act in mind when facilitating promotional competitions
22 January 2020 Corporate & Commercial

Rules of the game: Keep the Consumer Protection Act in mind when facilitating promotional competitions

Promotional competitions are often used by businesses as a mechanism for market products or services to customers. South Africans are inundated with television and radio advertisements of this nature. If your business is considering undertaking a promotional competition it is important to keep in mind that the provisions of section 36 of the Consumer Protection Act 68 of 2008 (CPA) read with regulation 11 of the Consumer Protection Act Regulations GNR.293 of 1 April 2011 (CPA Regulations) apply and will need to be complied with.

POPI Regulations – An Overview
22 January 2020 Corporate & Commercial

POPI Regulations – An Overview

The Protection of Personal Information Act No 4 of 2013 (POPI) has a number of lofty and noble objectives. For example, it is intended to promote the protection of personal information processed by public and private bodies (and to introduce certain conditions so as to establish minimum requirements for the processing of personal information). It also provides for the establishment of an “Information Regulator”, mandated to exercise certain powers and to perform certain duties and functions in terms of POPI and the Promotion of Access to Information Act, 2000 (PAIA).

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5 legal tips for start-ups
25 October 2018 Corporate & Commercial

5 legal tips for start-ups

Many highly successful start-ups are bedevilled by legal disputes, often between founders or funders, which could have been easily avoided. The story of McDonalds is one example. It was founded by brothers, Richard and Maurice McDonald, who were ultimately allegedly short-changed by Raymond Albert "Ray" Kroc, who joined the business after its establishment but took all the glory (and the money). How? Because they did not put legal agreements in place to regulate their partnership.

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International Fraud Awareness Week
25 November 2019 Dispute Resolution

International Fraud Awareness Week

Associate in the Corporate Investigations sector, Krevania Pillay, recently joined The Jane Dutton Hour on eNCA to discuss International Fraud Awareness Week.

Things to know about lying on your CV
18 September 2019 Employment

Things to know about lying on your CV

Bheki Nhlapo, Associate in the Employment practice joins the Business Unusual Show on Newzroom Afrika. He discusses the National Qualifications Framework Amendment Act, CV misrepresentation and its implications.

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Lying on your CV
24 January 2020 Employment

Lying on your CV

Steven Adams a Senior Associate in the Employment practice joined Pippa Hudson on Cape Talk. He was in a panel discussion which discussed the consequences of lying on your CV.

The voluntary liquidation of Bosasa
12 December 2019 Business Rescue, Restructuring & Insolvency

The voluntary liquidation of Bosasa

Kylene Weyers, Senior Associate in the Dispute Resolution practice joined Smile FM to discuss the voluntary liquidation of Bosasa and the SCA judgment which has widened the scope of SA insolvency law, emphasising important legal principles relating to the meaning and timing of ''commercial solvency''.

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