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Foreign exchange and local change: The Supreme Court of Appeal considers section 24I of the Income Tax Act and the effect of COVID-19 on time periods in the Tax Administration Act
9 April 2020 Tax & Exchange Control

Foreign exchange and local change: The Supreme Court of Appeal considers section 24I of the Income Tax Act and the effect of COVID-19 on time periods in the Tax Administration Act

In the recent Supreme Court of Appeal (SCA) judgment, Telkom SA SOC Limited v The Commissioner for the South African Revenue Service [2020] ZASCA 19 (25 March 2020), the SCA dealt with two separate legal issues stemming from an appeal and a cross-appeal brought by the respective parties to the case.

COVID-19 TERS
9 April 2020 Employment

COVID-19 TERS

Employment Director Jose Jorge joins The Honest Truth with Benito Vergotine to unpack COVID-19 Temporary Employee / Employer Relief Scheme (TERS) and what it means for companies and employees.

No business rescue option for financially distressed foreign and external companies
8 April 2020 Dispute Resolution

No business rescue option for financially distressed foreign and external companies

The Companies Act 71 of 2008 (as amended) (Companies Act) introduced an option, other than liquidation, for companies that are financially distressed. This option is ‘business rescue’ and it provides for the temporary supervision of a financially distressed company’s affairs by a business rescue practitioner, and gives the company breathing space by allowing a temporary moratorium (suspension) on claims against the company. During business rescue the company is given an opportunity to restructure its affairs (including liabilities) with the hope that it can turn its business around and operate from a solvent position.

Is it time for a re-boot of the South African discovery process?
8 April 2020 Dispute Resolution

Is it time for a re-boot of the South African discovery process?

There is much to be learnt from the United States of America when it comes to the discovery process. Not only does the US Federal Court system make use of the deposition process, but they have adopted e-Discovery in their Federal Rules of Civil Procedure which has revolutionised the assessment and processing of mass amounts of data for evidentiary purposes at trial.

Lockdown: Companies beware of ‘electronic signatures’ whilst employees work remotely
8 April 2020 Corporate & Commercial

Lockdown: Companies beware of ‘electronic signatures’ whilst employees work remotely

The universal digitisation of society has completely transformed the way we do business today. Business may be conducted with the touch of a single button and contracts may be signed and entered into electronically. It is often far more convenient to sign a document electronically, opposed to having to print a document, sign it and initial each page, and scan it back in before sending it off. Particularly during the next few weeks of lockdown being implemented within South Africa, persons may not have access to printers and scanners and may often find themselves signing documents electronically whilst working from home.

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Employees’ tax and provisional tax measures to combat the economic effects of COVID-19: Who will benefit?
3 April 2020 Tax & Exchange Control

Employees’ tax and provisional tax measures to combat the economic effects of COVID-19: Who will benefit?

In our Tax & Exchange Control Alert of 27 March 2020, we discussed the tax relief measures announced by President Cyril Ramaphosa (President), in his address on the Escalation of Measures to Combat COVID-19 on 23 March 2020, aimed at alleviating the impact of the lockdown on small and medium enterprises. The Minister of Finance (Minister) subsequently released a media statement and Draft Explanatory Notes on the COVID-19 tax measures announced by President, on Sunday 29 March 2020.

COVID-19 lockdown…of environmental permitting time periods?
2 April 2020 Environmental

COVID-19 lockdown…of environmental permitting time periods?

On 31 March 2019, the Minister of Environment, Forestry and Fisheries (Minister) published directions in terms of Regulation 10(8)of the regulations issued in terms of section 27(2) of the Disaster Management Act 57 of 2002 (Directions) relating to measures to address, prevent and combat the spread of COVID-19. The Directions will be valid for the lockdown period of the national state of disaster being from 27 March to 16 April 2020 (Lockdown Period).

Constitutional Court dismisses application to have the COVID-19 declaration of a National Disaster declared invalid
2 April 2020 Pro Bono & Human Rights

Constitutional Court dismisses application to have the COVID-19 declaration of a National Disaster declared invalid

On Monday, 30 March 2020, the Constitutional Court (court) dismissed an application by the NGO Hola Bon Renaissance Foundation (HBRF) for direct access to challenge the validity of the government’s decision to declare the COVID-19 pandemic a National Disaster in terms of the Disaster Management Act, 2002 (Act) and to interdict the implementation of the decision. The court dismissed the application on the basis that the application lacked merit.

Mediation: A new rule
1 April 2020 Dispute Resolution

Mediation: A new rule

It is not often that one can report good news on improvements in legal procedure. Today we do so. With effect from 9 March 2020, new Rule 41A has been incorporated in the High Court Rules. This new rule requires parties to a dispute (both actions and applications) to initiate potential mediation from the outset.

Insurance: When is a shareholder’s interest an insurable one?
1 April 2020 Insurance Law

Insurance: When is a shareholder’s interest an insurable one?

The concept of an insurable interest forms part of the foundation of a contract of insurance. In South African insurance law, without an insurable interest a contract of insurance will be invalid. Usually, a person is said to have an insurable interest where he or she faces financial harm on the loss or destruction of the subject matter which they have insured.

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Deadline for complying with Temporary Employment Services stipulations is today
31 March 2015 Employment

Deadline for complying with Temporary Employment Services stipulations is today

31 March 2015 is the final date of the reprieve granted to employers to ensure that they comply with critical provisions relating to Temporary Employment Services (TES) contained in the Labour Relations Amendment Act (LRAA). Employees working for a TES (colloquially known as a labour broker) gain additional rights as from 1 April 2015.

The Power of Negotiation and Mediation
23 March 2015 Dispute Resolution

The Power of Negotiation and Mediation

The very nature of human beings is such that we can never be the same and we can never see life through the same lens. As a consequence, we will always see things differently and sometimes this leads to disputes.

Business Transfers and their effect on employees - a global guide evaluates South Africa's position
23 March 2015 Employment

Business Transfers and their effect on employees - a global guide evaluates South Africa's position

A report comparing labour legislation governing business transfers, in conjunction with 33 countries around the world, is the third comparative global guide of this nature to be released in South Africa. The DLA Piper Global Employment team put together the report entitled, A Global Employment Guide to Business Transfers, with Cliffe Dekker Hofmeyr contributing the South African chapter

Chambers Global Guide 2015 rankings released
16 March 2015 Competition

Chambers Global Guide 2015 rankings released

The Chambers Global Guide 2015 rankings have been released and Cliffe Dekker Hofmeyr has once again featured strongly in the South African rankings. Notably, the firm's Corporate/ M&A practice has moved from Band 2 into Band 1; and the Environmental practice has entered the rankings for the first time in Band 1. Band 1 rankings were also achieved for Capital Markets: Equity and the IT and Telecommunications practice. Banking and Finance, Capital Markets: Debt, Competition, Employment, Dispute Resolution, Projects and Energy and Tax received band 2 rankings. Overall, the firm was ranked in 13 practice areas, with 25 lawyers receiving rankings.

The Minister says slash UIF contributions
5 March 2015 Employment

The Minister says slash UIF contributions

The Minister of Finance, Nhlanhla Nene has proposed a temporary reduction in contributions by employers and employees to the Unemployment Insurance Fund (UIF), while keeping the benefits unchanged.

Labour Legislation: three down, one to go
20 February 2015 Employment

Labour Legislation: three down, one to go

The much anticipated employment services regulations are soon to be published for public comment. According to the Labour Minister Mildred Olifant, the regulations will be published as soon as they have been ratified.

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