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Slamming the door on the indecisive
13 May 2019 Employment

Slamming the door on the indecisive

The protracted dispute between Karin Steenkamp and 1817 Others and Edcon Limited was brought before the Constitutional Court for a second time, but with a different legal basis. This turbulent matter concerned a mass retrenchment whereby approximately 3,000 employees where dismissed between 2013 and 2015.

Investing abroad? The foreign investment allowance is at your disposal
10 May 2019 Tax & Exchange Control

Investing abroad? The foreign investment allowance is at your disposal

It is common nowadays for South African persons to diversify their investment portfolio and to invest in foreign jurisdictions. When doing so, South African residents must ensure that they transfer funds abroad in a manner that complies with South Africa’s exchange control rules. In our Tax & Exchange Control Alert of 6 October 2017, we explained how South African resident individuals can make use of their annual single discretionary allowance (SDA) of R1 million, to transfer and take funds abroad without the prior approval of the South African Reserve Bank (SARB) and without first having to obtain a tax clearance certificate.

Neighbouring building plans ruining your scenery? Constitutional Court rules that legitimate expectations of property owners should be considered
6 May 2019 Dispute Resolution

Neighbouring building plans ruining your scenery? Constitutional Court rules that legitimate expectations of property owners should be considered

On 19 February 2019, the Constitutional Court (CC) handed down its judgment in the consolidated matters of Trustees of the Simcha Trust v Da Cruz and Others and City of Cape Town v Da Cruz and Others (Simcha Trust) in which it had to decide whether there was an obligation on local authorities considering a building application, to apply the legitimate expectations test when considering whether the surrounding area where the building is to be erected would likely be disfigured or whether such a building would be unsightly or objectionable.

Those who allege may not need to prove: The “appropriate relief” exception
6 May 2019 Dispute Resolution

Those who allege may not need to prove: The “appropriate relief” exception

It is a general principle in our law that those who allege before a court that they are entitled to succeed in their claim bear the onus to prove their entitlement. In a recent case, the Supreme Court of Appeal, in awarding the Appellants “appropriate relief”, paid short shrift to this general principle, thereby creating a precedent that may have unintended consequences.

To dispose or not to dispose… that is not the only question
6 May 2019 Corporate & Commercial

To dispose or not to dispose… that is not the only question

Companies often find themselves entering into disposal transactions which are possibly subject to the provisions of s112 of the Companies Act, No 71 of 2008 (Act), whether by selling a division of its business, disposing of its shares in a subsidiary or even undertaking an internal restructure.

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Neighbouring building plans ruining your scenery? Constitutional Court rules that legitimate expectations of property owners should be considered
6 May 2019 Dispute Resolution

Neighbouring building plans ruining your scenery? Constitutional Court rules that legitimate expectations of property owners should be considered

On 19 February 2019, the Constitutional Court (CC) handed down its judgment in the consolidated matters of Trustees of the Simcha Trust v Da Cruz and Others and City of Cape Town v Da Cruz and Others (Simcha Trust) in which it had to decide whether there was an obligation on local authorities considering a building application, to apply the legitimate expectations test when considering whether the surrounding area where the building is to be erected would likely be disfigured or whether such a building would be unsightly or objectionable.

Those who allege may not need to prove: The “appropriate relief” exception
6 May 2019 Dispute Resolution

Those who allege may not need to prove: The “appropriate relief” exception

It is a general principle in our law that those who allege before a court that they are entitled to succeed in their claim bear the onus to prove their entitlement. In a recent case, the Supreme Court of Appeal, in awarding the Appellants “appropriate relief”, paid short shrift to this general principle, thereby creating a precedent that may have unintended consequences.

To dispose or not to dispose… that is not the only question
6 May 2019 Corporate & Commercial

To dispose or not to dispose… that is not the only question

Companies often find themselves entering into disposal transactions which are possibly subject to the provisions of s112 of the Companies Act, No 71 of 2008 (Act), whether by selling a division of its business, disposing of its shares in a subsidiary or even undertaking an internal restructure.

To be or not to be: In writing
6 May 2019

To be or not to be: In writing

In the recent case of NUMSA obo Nomanyane and another v Grupo Antolin (Pty) Ltd MICT28342, heard before the Metal Engineering Industry Bargaining Council (MEIBC), the Commissioner was tasked with determining whether a fixed-term contract of employment must be in writing or not.

Exchange control and non-residents investing in South Africa: Relaxation of policy pertaining to payments
3 May 2019 Tax & Exchange Control

Exchange control and non-residents investing in South Africa: Relaxation of policy pertaining to payments

On 18 April 2019, the Financial Surveillance Department of the South African Reserve Bank (FinSurv) released three circulars, including Exchange Control Circular 9/2019 (Circular), regarding changes to South Africa’s exchange control (Excon) rules. The Circular deals with changes in the policy pertaining to payments in different contexts, made by persons or entities who are regarded as non-residents for Excon for purposes.

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Sunday Labour Permissions
17 September 2018 Mining & Minerals

Sunday Labour Permissions

A tendency has arisen in the mining sector for trade unions to put pressure on the Inspectorate of the Department of Mineral Resources (DMR) not to grant temporary permissions to allow production to take place on a Sunday, and not to support applications for any permanent Sunday Labour Permission that can only be granted by the Minister if it is in the national interest to do so, unless the consent of such trade unions has first been obtained.

Africa's contrasts - (re)emerging trends of mining in Africa
10 September 2018 Mining & Minerals

Africa's contrasts - (re)emerging trends of mining in Africa

It has been said that "the greater the contrast, the greater the potential. Great energy only comes from a corresponding great tension of opposites" (Carl Jung). While this was not said in connection with Africa, it certainly finds apt application in the African mining industry, given that the majority of African countries' exports and gross domestic product ("GDP") indicators relate to their natural resources; contrasted with various factors that results in untapped potential. In this article we wish to highlight the trends in the mining industry that have been developing throughout Africa and the impact that this can have on M&A deals in this industry.

We mourn the passing of Ma'm Winnie
3 April 2018

We mourn the passing of Ma'm Winnie

As we mourn the loss of another South African heroine, Ma’m Winnie Madikizela-Mandela, we ought to consider what she has meant to all of us South Africans, and how her memory may serve to embolden and enrich the pursuit of a better life for all - fundamentally – the pursuit of social justice, in our country.

Ignorance is not bliss: A recent judgment about understatement penalties and a caution to taxpayers
23 March 2018 Tax & Exchange Control

Ignorance is not bliss: A recent judgment about understatement penalties and a caution to taxpayers

In the recent matter of Mr A & XYZ CC v The Commissioner for the South African Revenue Service (Case Nos IT13725 & VAT1426, IT13727 & VAT1096), which involved four combined cases, the South African Revenue Service (SARS) issued assessments to Mr A and XYZ CC (Taxpayers) relating to income tax for the 2007 to 2012 years of assessment and Value-Added Tax (VAT) for the 2006 to 2013 periods.

Domestic treasury management companies
23 March 2018 Tax & Exchange Control

Domestic treasury management companies

In 2013, the South African government introduced the domestic treasury management company (DTMC) regime to enable South African companies, which are registered with the Financial Surveillance Department (FSD) of the South African Reserve Bank (SARB), to expand into the rest of Africa and abroad. The DTMC regime allows South African companies to establish one subsidiary as a holding company to hold African and offshore operations, without being subject to exchange control restrictions.

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Substantive Right: National Treatment & Most-Favoured-Nation Principle
31 January 2019 Dispute Resolution

Substantive Right: National Treatment & Most-Favoured-Nation Principle

National Treatment and Most-Favoured-Nation ("MFN") Principles are contingent standards. National Treatment and MFN are each concerned to ensure that treatment afforded to a foreign investor of another contracting state with the host state is not less favourable that that which are afforded to a national of the host state or that of a third state.

Substantive Rights: Full Protection and Security
24 January 2019 Dispute Resolution

Substantive Rights: Full Protection and Security

The non-contingent standard of 'Full Protection and Security' is commonly found in investment treaties. It is fundamentally concerned with the failure by the host state to protect an investor's property from actual damage caused by either state officials or the actions of others where the state has failed to exercise due diligence (i.e. police power).

eDiscovery – are you seeing the whole picture
7 December 2018 Dispute Resolution

eDiscovery – are you seeing the whole picture

Zaakir Mohamed, Director in the Corporate Investigations Sector of our Dispute Resolution practice, participated in an expert panel discussion titled "eDiscovery – are you seeing the whole picture"

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National Minimum Wage Act
25 January 2019 Employment

National Minimum Wage Act

Anli Bezuidenhout, a Senioir Associate in our Employment practice, joined Rise FM Business, to talk about the National Minimum Wage Act. She discusses what this entails for both employer and employee.