Latest News

Get insight into the most recent legal developments across key industry sectors.

subscribe to updates

Loading...

NUMSA vs Assign Services: The LAC weighs in on the deeming provision
11 July 2017 Employment

NUMSA vs Assign Services: The LAC weighs in on the deeming provision

“The purpose of these protections in the context of s198A is to ensure that the deemed employees are fully integrated into the enterprise as employees of the client… It would make no sense to retain the TES in the employment equation for an indefinite period if the client has assumed all the responsibilities that the TES had before the expiration of the three-month period. The TES would be the employer only in theory and an unwarranted ‘middle man’ adding no value to the employment relationship.”

Security on security – Review applications
10 July 2017 Employment

Security on security – Review applications

Snyman AJ recently provided some clarity on issues relating to the payment of security in review applications in the case of Rustenburg Local Municipality v South African Local Government Bargaining Council and others (Case No. J 779/2017).

The shoe is on the other foot: The High Court orders SARS to discover documents in the context of a review application
7 July 2017 Tax & Exchange Control

The shoe is on the other foot: The High Court orders SARS to discover documents in the context of a review application

It seldom happens that the South African Revenue Service (SARS) is compelled to provide documents to a taxpayer, while SARS is conducting an audit. In Carte Blanche Marketing CC and Others v Commissioner for the South African Revenue Service (26244/2015) [2017] ZAGPPHC 253 (26 May 2017), the Gauteng Division of the High Court, Pretoria had to decide whether SARS should be compelled to produce certain documents requested by the applicants (Taxpayers) in the context of a review application brought by the Taxpayers.

Loading...

Ruling on unitised incentive scheme does not provide much clarity
3 February 2017 Tax & Exchange Control

Ruling on unitised incentive scheme does not provide much clarity

An employee incentive scheme that is commonly used works as follows: A company forms a trust. The company funds the trust, and the trust then uses the funds to buy shares in the company. The employees of the company are given units in the trust, usually free of charge. The units entitle the employees to receive distributions from the trust on the underlying shares. The employees forfeit their units in certain circumstances and may generally not dispose of their units. The trust may “repurchase” the units from the employees in certain circumstances.

2B or not 2B: Will your ex-spouse inherit from your estate?
3 February 2017 Trusts & Estates

2B or not 2B: Will your ex-spouse inherit from your estate?

Sometimes it takes a sensational story in a newspaper, as opposed to oft-repeated legal advice, to drive home the importance of regularly updating your Will. Such an article appeared in the Sunday Times on 29 January 2017, entitled Gone to the Dogs. Conveying some sympathy for the deceased’s ex-wife, the article sets out the facts of how she “lost” her inheritance to the SPCA or, quite literally, to the dogs. Her misfortune came about as a result of the application of the rather obscure s2B of the Wills Act, No 7 of 1953 (Act).

“To set-off or not to set-off?”
1 February 2017 Dispute Resolution

“To set-off or not to set-off?”

Set-off allows the termination of obligations without an exchange of performance. Where parties are indebted to one another, set-off operates automatically under the common law when the requirements for set-off are satisfied. Under sections 90 and 124 of the National Credit Act (NCA), the process is not automatic and is more cumbersome and onerous on the credit provider.

Policy aimed at transforming insolvency sector declared invalid
1 February 2017 Business Rescue, Restructuring & Insolvency

Policy aimed at transforming insolvency sector declared invalid

Affirmative action measures were introduced in South Africa to reconcile the injustices of the past. Although policies have been implemented for the achievement of equality for persons previously disadvantaged, at what point do these policies unjustifiably infringe the rights of persons affected by them?

Cycling on thin ice
1 February 2017 Competition

Cycling on thin ice

In the recent Omnico (Pty) Limited and Another v The Competition Commission and Others [Appeal Case no 142/CAC/June16] decision regarding an alleged prohibited practice as contemplated by s4(1)(b) of the Competition Act, No 89 of 1998 (Act), the Competition Appeal Court (CAC) interrogated the meaning of what conduct suffices to prove cartel activity.

Commission seeks higher fine for furniture removal company
1 February 2017 Competition

Commission seeks higher fine for furniture removal company

The Competition Commission of South Africa has appealed the R450,000 fine imposed by the Competition Tribunal on Stanley’s Removals (Stanley’s) for bid rigging in the furniture removal industry. The Commission is seeking a penalty of 10% of Stanley’s 2012 turnover for each of the eight offences it admitted to.

Loading...

An agent's right to commission
2 January 2008 Dispute Resolution

An agent's right to commission

An agent will have a claim for commission on a sale agreement if he introduced the parties to one another, thereby being the effective cause of the sale.

Beware the bogeyman
6 November 2004 Black Economic Empowerment (BEE)

Beware the bogeyman

The macro-economic rationale that lies at the heart of black economic empowerment (BEE) is to address the...

Loading...

Loading...

Tax Law Amendment Act
16 May 2016 Tax & Exchange Control

Tax Law Amendment Act

The ministry of finance says that the 2015 Tax Law Amendment Act provisions relating to retirement will come into force on 1 March 2016, however the annuitization requirement for provident fund will be postponed to the 1 March 2018 but some tax experts are concerned that the delays will hit consumers in the long term. Ruaan van Eeden, director in the Tax and Exchange Control practice explains the implications of this latest development.

Johan Jacobs talks about the budget speech
16 May 2016 Trusts & Estates

Johan Jacobs talks about the budget speech

Johann Jacobs, national practice head and director in the Trust and Estates practice talks about the budget speech which was delivered by the finance minister from trusts tax perspective.

Employment tax incentives
10 March 2016 Tax & Exchange Control

Employment tax incentives

Nicole Paulsen, associate in the Tax and Exchange Control practice speaks about employment tax incentives and how it expires.