Latest News

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

subscribe to updates

Loading...

To deem or not to deem: Tax Court judgment on section 13<em>quin</em> of the Income Tax Act
25 October 2019 Tax & Exchange Control

To deem or not to deem: Tax Court judgment on section 13quin of the Income Tax Act

On 28 June 2019, the Tax Court (sitting in Johannesburg) handed down judgment in the matter of XYZ CC v The Commissioner for the South African Revenue Service Case No: IT14434/2019 (as yet unreported), in which it had to decide whether the appellant (Taxpayer) was entitled to claim a commercial building allowance in terms of s13quin of the Income Tax Act, No 58 of 1962 (Act). The Tax Court also had to decide whether certain interest imposed should be remitted.

<em>Force majeure</em> in instances of drought
23 October 2019 Dispute Resolution

Force majeure in instances of drought

Force majeure refers to circumstances beyond the control of the parties and are intended to deal with, among other things, unforeseen acts of God, of governments and regulatory authorities; chemical or radioactive contamination; failure or delays in transportation; change in law; and war. Force majeure provisions will usually contain a non-exhaustive list of events that the contracting parties agree to treat as force majeure and which render contractual performance impossible. This is an attempt by parties to cater to instances where the breach of a contract. i.e. non-performance, is caused by circumstances beyond the control of the parties.

Umuntu Ngumuntu Ngabantu… except in the law of contract
23 October 2019 Dispute Resolution

Umuntu Ngumuntu Ngabantu… except in the law of contract

Judge Brand, in the case of South African Forestry Co Ltd v York Timbers Ltd 2005 (3) SA 323 (SCA) stated that “… fairness and justice, like beauty, often lie in the eye of the beholder”. He was quoted with approval by the Supreme Court of Appeal (SCA) in Liberty Group Limited and Others v Mall Space Management CC t/a Mall Space Management (644/18) [2019] ZASCA 142 – a case that discussed contractual law and the values of ubuntu, a word that derives from the Zulu phrase umuntu ngumuntu ngabantu: A person is a person through other people.

Walking the tightrope – guidelines for defining your malus and clawback policy
23 October 2019 Corporate & Commercial

Walking the tightrope – guidelines for defining your malus and clawback policy

There is a growing trend in South Africa towards businesses adopting malus and clawback policies in relation to their variable pay structures and employee incentive schemes. This trend has been driven by the view that responsible corporate governance requires businesses to be able to assess and, where necessary, adjust or recover variable pay benefits awarded to employees on the occurrence of certain events.

The Integrated Resource Plan 2019: Distributed Generation MW Allocation
22 October 2019 Corporate & Commercial

The Integrated Resource Plan 2019: Distributed Generation MW Allocation

The Integrated Resource Plan 2019 (IRP2019) was approved by Cabinet and promulgated on 18 October 2019 by the Minister of Mineral Resources and Energy (Minister), Gwede Mantashe. In a welcome move, emphasis has been placed on the opportunity presented by privately owned and operated distributed generation (otherwise referred to as embedded generation) to address South Africa’s expected energy shortage in the immediate term as well as playing a part in increasing long-term capacity.

Loading...

Probation, poor performance and dismissal – a bitter trio
7 October 2019 Employment

Probation, poor performance and dismissal – a bitter trio

It is not uncommon for new employees to be subjected to a period of probation. However, when this period of probation is coupled with poor performance, is dismissal the appropriate sanction even though the employee continued working post the expiry of the probationary period?

Where to go: High court or labour court?
7 October 2019 Employment

Where to go: High court or labour court?

In the recent judgment in Lewarne v Fochem International (Pty) Ltd (1073/18) [2019] ZASCA 114 (18 September 2019), the Supreme Court of Appeal was tasked with determining whether the Labour Court has exclusive jurisdiction in matters concerning an employment contract in terms of sections 77(1) and 77(3) of the Basic Conditions of Employment Act, No 75 of 1997 (BCEA).

On the way to Parliament: National Treasury’s response to submissions received regarding the Draft TLAB and Draft TALAB
4 October 2019 Tax & Exchange Control

On the way to Parliament: National Treasury’s response to submissions received regarding the Draft TLAB and Draft TALAB

On 30 October 2019, the Minister of Finance (Minister) will deliver the Medium-Term Budget Policy Statement (MTBPS) in Parliament. It is anticipated that the Minister will also table several bills on the same day, including the Taxation Laws Amendment Bill, 2019 (TLAB) and the Tax Administration Laws Amendment Bill, 2019 (TALAB), pursuant to which the TLAB and TALAB will be considered by and eventually adopted by Parliament.

Vicarious liability of an employer when an employee commits an intentional wrong entirely for his/her own purpose
2 October 2019 Dispute Resolution

Vicarious liability of an employer when an employee commits an intentional wrong entirely for his/her own purpose

Since as early as Roman times, it has been the case that an employer is vicariously liable for a wrong committed by an employee during the course or scope of his or her employment. The liability of an employer, however, under circumstances where an employee commits an intentional wrong entirely for his or her own purpose, is a very different kettle of fish. There have been many judgments, over the years (both in South Africa and abroad), which have developed the policy and principles applied in such matters.

Loading...

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.

Cliffe Dekker Hofmeyr's formidable achievement at the DealMakers Awards cements the firms position as No1 Deal Partner
18 February 2015 Corporate & Commercial

Cliffe Dekker Hofmeyr's formidable achievement at the DealMakers Awards cements the firms position as No1 Deal Partner

For the sixth year in a row, business law firm Cliffe Dekker Hofmeyr has advised on more Mergers and Acquisitions (M&A) deals than any other law firm in South Africa. The firm has taken top honours in the DealMakers Awards for M&A deal flow since 2009. Concluding a total of 108 deals in 2014, representing 28.35% of market share, secured first place for Cliffe Dekker Hofmeyr's M & A team in the M&A Deal Flow tables. The team’s M&A deals in 2014 had a combined value of R155,6bn, representing 22.53% of market share, also securing the firm the number one spot on the Legal Advisers M&A Deal Value table. In addition, the firm was also first for Deal Flow in the Corporate Finance transactions legal adviser tables, having advised on 40 corporate finance deals in 2014, 24.24% of market share.

Cliffe Dekker Hofmeyr's formidable achievement at the DealMakers Awards cements the firms position as No1 Deal Partner
18 February 2015 Corporate & Commercial

Cliffe Dekker Hofmeyr's formidable achievement at the DealMakers Awards cements the firms position as No1 Deal Partner

For the sixth year in a row, business law firm Cliffe Dekker Hofmeyr has advised on more Mergers and Acquisitions (M&A) deals than any other law firm in South Africa. The firm has taken top honours in the DealMakers Awards for M&A deal flow since 2009. Concluding a total of 108 deals in 2014, representing 28.35% of market share, secured first place for Cliffe Dekker Hofmeyr's M & A team in the M&A Deal Flow tables. The team’s M&A deals in 2014 had a combined value of R155,6bn, representing 22.53% of market share, also securing the firm the number one spot on the Legal Advisers M&A Deal Value tables. In addition, the firm was also first for Deal Flow in the Corporate Finance transactions legal adviser tables, having advised on 40 corporate finance deals in 2014, 24.24% of market share.

Loading...

Loading...

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)

Background to the BEE codes
1 November 2016 Corporate & Commercial

Background to the BEE codes

Veruscha Pillay, Director in our Corporate and Commercial practice talks about broad based black economic empowerment with relation to inclusive growth in black business ownership.