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Splitting hairs… VAT Case 1558
7 June 2019 Tax & Exchange Control

Splitting hairs… VAT Case 1558

Suppliers often make single supplies of goods or services to their customers which comprise of various component parts such as, for example, various goods purchased in a supermarket, some of which are subject to VAT at the standard rate and some of which are zero rated. Other examples include tour operators who charge a single fee for a tour package which may comprise of standard rated accommodation and zero-rated international travel, or an insurer who charges a single premium for providing insurance cover for assets located in South Africa and offshore.

A cautionary tale of the man who cried “admin action”
5 June 2019 Dispute Resolution

A cautionary tale of the man who cried “admin action”

On 17 May 2019, the Supreme Court of Appeal (SCA) delivered its judgment in the case of Motala v The Master of the North Gauteng High Court, Pretoria (92/2018) [2019] ZASCA 60 (17 May 2019). The matter concerned an administrative review application of the Master’s decisions to remove Mr Motala as the joint provisional liquidator of seven companies forming the Pamodzi Group, as well as her decision to remove him from the panel of liquidators. The review application was dismissed in the Pretoria High Court and the matter was taken on appeal to the SCA.

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B-BBEE Ownership Points under Statement 102 (Sale of Assets, Equity Instruments and Other Businesses)
29 May 2019 Corporate & Commercial

B-BBEE Ownership Points under Statement 102 (Sale of Assets, Equity Instruments and Other Businesses)

The traditional manner in which measured entities acquire points in respect of the ownership element of their Broad-Based Black Economic Empowerment (B-BBEE) scorecard is by entering into ownership transactions which result in Black people acquiring either direct or indirect interests in such measured entities. Such ownership transactions can be structured in different ways, but typically, where the measured entity is a company, it involves some form a sale of shares to Black people or an entity through which Black people will indirectly hold their shares.

The case of the email – failure to copy your line manager on emails may lead to a dismissal
27 May 2019 Employment

The case of the email – failure to copy your line manager on emails may lead to a dismissal

Subordination is a fundamental characteristic of the employment relationship and it involves the process of giving instructions to a junior employee with the reasonable expectation for compliance. In Prabashnie Naicker v Africa Flight Services, JR 843/17 (delivered 21 May 2019), the Labour Court was called to decide whether an employee’s failure to adhere to an instruction to copy her line manager in her emails warranted a dismissal.

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Is South Africa ready for the Workplace of the Future?
5 February 2018 Employment

Is South Africa ready for the Workplace of the Future?

The “workplace of the future” has become a buzz phrase in conversations around how the face of employment will evolve over the next few years. While this phrase is used to describe several expected changes, two of the most important include the shift from full time employees to freelancers and dissolving traditional offices and headquarters to a more mobile workforce, aided by technology’s rapid development. There are many potential advantages to this new workplace environment, however there is a lot of work that needs to be done if South Africa is to be prepared for this evolution.

Alternative model to labour brokers in SA
5 February 2018 Employment

Alternative model to labour brokers in SA

This article was written prior to the recent Labour Appeal Court judgement in the NUMSA & Others v Assign Services, which held, inter alia, that the client becomes the sole employer if the TES employees have been employed for longer 3 months (and not the dual employer with the TES). We understand this judgement will be appealed to the Constitutional Court.

Partnerships key to solving issues in mining industry
5 February 2018 Corporate & Commercial

Partnerships key to solving issues in mining industry

The South African mining industry has long been an integral part of the country’s economy. Not only has it created much-needed employment opportunities for many South Africans, but it is also a key driver of sustainable economic growth and black economic empowerment.

SA obligated to arrest presidents charged with crimes against humanity
2 February 2018 Dispute Resolution

SA obligated to arrest presidents charged with crimes against humanity

On 6 July 2017 the International Criminal Court (ICC or Court) handed down its judgment in the case concerning South Africa’s failure to arrest Omar al-Bashir, the current President of Sudan. The dispute has its genesis in President al-Bashir’s presence in South Africa in June 2015 to attend the African Union (AU) Summit.

Doing Business in SA: Foreign investors still see value in SA while locals less optimistic
2 February 2018 Corporate & Commercial

Doing Business in SA: Foreign investors still see value in SA while locals less optimistic

Despite corporate South Africa witnessing an uptick in business confidence to the highest levels in six months off the back of improved vehicle sales and an interest rate cut, top South African listed companies still seem apprehensive and are stockpiling an estimated R1.4 trillion in cash, according to research done by the Centre for Competition, Regulation and Economic Development. While local business decision makers often overlook investment opportunity due to negative sentiment surrounding political and economic challenges, foreign investors continue to see value in the South African market.

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Chief Economist Dr Jammine at CDH's 'Junk Status' seminar
19 May 2017

Chief Economist Dr Jammine at CDH's 'Junk Status' seminar

Econometrix Director and Chief Economist Dr Azar Jammine told delegates at a Cliffe Dekker Hofmeyr 'Junk Status' seminar which took place on Thursday, 18 May, that "We haven’t had the worst-case scenario of a collapse in the rand that will cause our interest rates to soar”.

Team
28 March 2017

Team

At Cliffe Dekker Hofmeyr, we believe in partnerships. We believe that two heads are always better than one and that, when we work together, we are capable of producing amazing results. Results that benefit you and your business. Backed by our vast experience across a wide variety of industries and disciplines, we provide legal and business advice that is driven by rigorous analysis and commercial judgement. And that helps drive your business forward.

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Jerome Brink discusses sugar tax
12 March 2018 Tax & Exchange Control

Jerome Brink discusses sugar tax

Senior Associate in Tax & Exchange Control, Jerome Brink, was recently interviewed by Cape Talk's John Maytham. During his interview he discussed sugar tax, which will come into effect on 1 April.