Latest News

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

subscribe to updates

Loading...

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.

Loading...

The race card: Not the joker in the pack
29 April 2019 Employment

The race card: Not the joker in the pack

In the matter of Legal Aid South Africa v Mayisela and Others LAC (CA9/17) [2019] ZALAC [Delivered 5 February 2019), the Labour Appeal Court (LAC), in considering a judgment granted in favour of the employee in a review application by the Labour Court, held that an employee who was dismissed for gross insubordination committed misconducted by failing to obey lawful and reasonable instructions as well as by making false accusations of tacit racism and harassment by the employer.

Timing of tax on gift cards
26 April 2019 Tax & Exchange Control

Timing of tax on gift cards

The timing of income tax in relation to retailer gift cards was recently an issue in the interesting case in the Cape Town Tax Court, case number IT 24510, reported as A Company v The Commissioner for the South African Revenue Service (IT 24510) [ZATC] 1 (17 April 2019).

Preference share funding and the potential application of paragraph 43A of the Eighth Schedule of the Income Tax Act
24 April 2019 Corporate & Commercial

Preference share funding and the potential application of paragraph 43A of the Eighth Schedule of the Income Tax Act

In a preference share funding transaction, the funder subscribes for preference shares in the share capital of a company. In contrast to a loan where interest on a debt facility is taxable in the hands of the lender, the dividends received by the holder of the preference shares are generally exempt from income tax. This tax benefit is, in turn, advantageous to the company as the funder can charge the company a lower funding rate than would otherwise have been charged had the funding been advanced in the form of a loan.

Loading...

Loading...

Loading...

Research on sexual harassment during times of junk status
5 May 2017 Employment

Research on sexual harassment during times of junk status

Aadil Patel (Head of our Employment practice), Fatima Moosa (National HR Manager) and Mariella Noriega Del Valle (HR Intern) participated in a discussion with Naledi on The Talk Shop on SAFM as to whether the risk of workplace abuses - particularly sexual harassment – is likely to increase during these turbulent economic times.

The provision of free or low-cost transport services
20 April 2017 Tax & Exchange Control

The provision of free or low-cost transport services

Tax and Exchange Control Associate Designate Louis Botha chatted to Ayabonga Cawe on Power FM's Power Hour on Tuesday, 18 April, about whether the provision of free or low-cost transport services by employers to their employees, to convey them between their homes and place of employment, constitutes a taxable fringe benefit, the value attached to such benefit and two recent rulings issued by SARS regarding this issue.

SANRAL is owed more than R11 billion
2 December 2016 Dispute Resolution

SANRAL is owed more than R11 billion

Pieter Conradie, Executive Consultant in our Dispute Resolution practice, gives more information as to why so much money is owed to South African National Roads Agency (SANRAL)