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Looking abroad: Some possible insight into South Africa’s forthcoming gambling tax
17 May 2019 Tax & Exchange Control

Looking abroad: Some possible insight into South Africa’s forthcoming gambling tax

In the 2019 Budget Speech, the Minister of Finance announced that draft legislation pertaining to the long-awaited gambling tax would be published for public comment in 2019. We discussed this announcement in our Special Edition Budget Speech Alert of 20 February 2019. The draft legislation will possibly be published with the draft Taxation Laws Amendment Bill in the next few months, but while we wait for the release of the draft legislation, we take the opportunity to consider some of the issues that have arisen with gambling tax in foreign jurisdictions.

Increasing focus on environmental taxes in South Africa
17 May 2019 Tax & Exchange Control

Increasing focus on environmental taxes in South Africa

Climate change and global warming are issues that have long been debated. Predictions as far back as 1982 regarding increases in atmospheric carbon dioxide are proving true. While climate change and global warming are often seen as abstract issues, the impact on communities around the world is starting to become more prevalent. Closer to home for example, we have seen an increase in ever more severe tropical cyclones off the Mozambique channel and here in South Africa we are experiencing longer, more intense droughts.

Unemployment rate in South Africa
17 May 2019 Employment

Unemployment rate in South Africa

It was recently announced that South Africa's unemployment rate has increased to 27.6% in the first quarter of this year. Employment Director Hugo Pienaar joined eNews Channel Africa to discuss this.

Deathly negligence and jail time for doctors, engineers and directors
15 May 2019 Dispute Resolution

Deathly negligence and jail time for doctors, engineers and directors

A gynaecologist, practising in Witbank, recently received a five-year direct imprisonment sentence for negligently causing the death of a woman in labour. The sentence may seem too harsh for a first offender but the conviction was based on multiple counts of negligence committed by the doctor and not one act alone. A medical practitioner is expected to exercise the degree of skill and care of a reasonably skilled practitioner in their field. When the court decides reasonableness, it will have regard to the general level of skill and diligence possessed and exercised by members of that branch of the profession.

The pursuit of certainty, in good faith
15 May 2019 Corporate & Commercial

The pursuit of certainty, in good faith

In Trustees for the time being of the Oregon Trust (Oregon Trust) v BEADICA 231 CC and Others (74/2018) [2019] ZASCA 29 (28 March 2019) (Oregon Trust Case), the Supreme Court of Appeal (SCA) again grappled with the competing concepts of fairness, reasonableness and good faith (Good Faith) on the one hand and legal certainty on the other. Good Faith as a value playing a role in our law is well established, however, the interpretation and limitation of the application of Good Faith has a somewhat inconsistent history.

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Looking abroad: Some possible insight into South Africa’s forthcoming gambling tax
17 May 2019 Tax & Exchange Control

Looking abroad: Some possible insight into South Africa’s forthcoming gambling tax

In the 2019 Budget Speech, the Minister of Finance announced that draft legislation pertaining to the long-awaited gambling tax would be published for public comment in 2019. We discussed this announcement in our Special Edition Budget Speech Alert of 20 February 2019. The draft legislation will possibly be published with the draft Taxation Laws Amendment Bill in the next few months, but while we wait for the release of the draft legislation, we take the opportunity to consider some of the issues that have arisen with gambling tax in foreign jurisdictions.

Increasing focus on environmental taxes in South Africa
17 May 2019 Tax & Exchange Control

Increasing focus on environmental taxes in South Africa

Climate change and global warming are issues that have long been debated. Predictions as far back as 1982 regarding increases in atmospheric carbon dioxide are proving true. While climate change and global warming are often seen as abstract issues, the impact on communities around the world is starting to become more prevalent. Closer to home for example, we have seen an increase in ever more severe tropical cyclones off the Mozambique channel and here in South Africa we are experiencing longer, more intense droughts.

Deathly negligence and jail time for doctors, engineers and directors
15 May 2019 Dispute Resolution

Deathly negligence and jail time for doctors, engineers and directors

A gynaecologist, practising in Witbank, recently received a five-year direct imprisonment sentence for negligently causing the death of a woman in labour. The sentence may seem too harsh for a first offender but the conviction was based on multiple counts of negligence committed by the doctor and not one act alone. A medical practitioner is expected to exercise the degree of skill and care of a reasonably skilled practitioner in their field. When the court decides reasonableness, it will have regard to the general level of skill and diligence possessed and exercised by members of that branch of the profession.

The pursuit of certainty, in good faith
15 May 2019 Corporate & Commercial

The pursuit of certainty, in good faith

In Trustees for the time being of the Oregon Trust (Oregon Trust) v BEADICA 231 CC and Others (74/2018) [2019] ZASCA 29 (28 March 2019) (Oregon Trust Case), the Supreme Court of Appeal (SCA) again grappled with the competing concepts of fairness, reasonableness and good faith (Good Faith) on the one hand and legal certainty on the other. Good Faith as a value playing a role in our law is well established, however, the interpretation and limitation of the application of Good Faith has a somewhat inconsistent history.

Sectional Title Owners – is common property yours to fight for?
13 May 2019 Real Estate

Sectional Title Owners – is common property yours to fight for?

Can individual owners of units in sectional title schemes institute proceedings in respect of activities occurring on common property within a sectional title scheme? In Spilhaus Property Holdings (Pty) Limited and Others v MTN and Another [2019] ZACC 16, the Constitutional Court questions whether the Sectional Titles Act, No 95 of 1986 (STA) deprives an owner in a sectional title scheme of the legal standing to enforce its rights in respect of a zoning scheme regulation where such breach of the zoning scheme regulation occurs on the common property.

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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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Unemployment rate in South Africa
17 May 2019 Employment

Unemployment rate in South Africa

It was recently announced that South Africa's unemployment rate has increased to 27.6% in the first quarter of this year. Employment Director Hugo Pienaar joined eNews Channel Africa to discuss this.

Strategic Structuring – structuring African business to ensure maximum efficiency and minimal risk
20 March 2019 Corporate & Commercial

Strategic Structuring – structuring African business to ensure maximum efficiency and minimal risk

Deepa Vallabh, Corporate and Commercial Director & Head, Cross-Border M&A: Africa & Asia, participated in a webinar where she discussed "Strategic Structuring – structuring African business to ensure maximum efficiency and minimal risk". The Webinar provided an in-depth look at the investment structures that foreign investors can use to minimise risk and increase efficiency in their African investments.

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Aadil Patel discusses the impact of load shedding
11 April 2019 Employment

Aadil Patel discusses the impact of load shedding

In a recent Kaya FM Biz interview, Employment Director and National Practice Head, Aadil Patel, looks at the impact of load shedding and the effects it has on employers' having to pay their staff when the lights go out.