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Retrenchment: the need for proper and sufficient consultation
17 August 2015 Employment

Retrenchment: the need for proper and sufficient consultation

When an employer seeks to retrench employees at different stages, what are the requirements that will satisfy the criteria of fairness? This was the question the Labour Court had to determine in National Union of Mineworkers and Orlando Mawae and 17 Others v Lonerock Construction (Pty) Ltd (Case No: JS 298/12).

Scope of capital gains tax liability broadened
14 August 2015 Tax & Exchange Control

Scope of capital gains tax liability broadened

In order to provide the necessary legislative amendments required to implement the tax proposals that were announced in the 2015 National Budget on 25 February 2015, the National Treasury published the Draft Taxation Laws Amendment Bill (TLAB), 2015, on 22 July 2015 for public comment.

Does the Investment Bill provide any real guarantees for foreign investors?
13 August 2015 Dispute Resolution

Does the Investment Bill provide any real guarantees for foreign investors?

After almost a year and a half since the first draft of the Promotion and Protection of Investment Bill (Investment Bill) was released for public comment in November 2013, a revised Investment Bill will shortly be introduced into Parliament for deliberation. The question which needs to be addressed is whether the Department of Trade and Industry (DTI) has taken heed of the comments submitted by interested groups in response to the Investment Bill. This consideration is important because the adoption of the Investment Bill has the potential to limit the flow of foreign direct investment to South Africa pursuant to the termination of its Bilateral Investment Treaties (BITs) with a number of trading partners.

When the head(ing) says one thing and the body says another…
13 August 2015 Dispute Resolution

When the head(ing) says one thing and the body says another…

Contracts are concluded on the basis that the parties are ad idem (of one mind) regarding the type of contract and the wording contained in such contract. An issue may arise where the words used in the heading and those contained in the body of the contract are capable of being interpreted in different ways. Will the court merely give effect to the wording used in the heading or body of the contract, or consider both the heading and body in the context of other surrounding factors? This was the issue that the court grappled with in Kilburn v Tuning Fork (Pty) Ltd 2015 ZASCA 53.

Business rescue – where will it end?
13 August 2015 Dispute Resolution

Business rescue – where will it end?

The commercial landscape in South Africa was forever changed when business rescue was introduced by Chapter 6 of the Companies Act, No 71 of 2008 (Act).

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Recent judgements dealing with sexual harassment in the workplace
9 June 2014 Employment

Recent judgements dealing with sexual harassment in the workplace

In the unreported case of SA Metal Group (Pty) Ltd v CCMA and Others (CC50/13) handed down on 15 April 2014, the Labour Court (LC) found an arbitration award made in the absence of considering the Code of Good Practice on Handling Sexual Harassment Cases (Code) reviewable.

Employer's duty to report on vacancies
9 June 2014 Employment

Employer's duty to report on vacancies

The Employment Services Act, No. 4 of 2014 (ESA) was assented to by the President on 3 April 2014 and promulgated in the Government Gazette as legislation on 7 April 2014. The Act will come into operation on a date to be proclaimed by the President in the Government Gazette.

Polygraphs: Are inferences from Pinocchio's nose worth the procedure?
9 June 2014 Employment

Polygraphs: Are inferences from Pinocchio's nose worth the procedure?

Many employers labour under the misapprehension that polygraph results are easily admissible as evidence in disciplinary proceedings. Others believe that polygraph results are strictly inadmissible and unusable. In truth, the answer lies somewhere in-between. Employers should be asking what steps should be followed to allow polygraph evidence in disciplinary proceedings.

Tax Alert
6 June 2014 Tax & Exchange Control

Tax Alert

Judgement was handed down in the case of Harding v Revenue and Customs Commissioners [2013] UKUT 575 (TCC) in the Upper Tribunal (Tax and Chancery Chamber) on 15 November 2013. The case revolved around the question of whether an omission by a taxpayer of a severance payment in his tax return amounted to a ‘careless mistake’ in terms of the United Kingdom Finance Act, 2007 (UK Finance Act).

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A name is worth a thousand suits
1 February 2008 Dispute Resolution

A name is worth a thousand suits

The Supreme Court of Appeal recently handed down a decision confirming that a name can be protected against any unauthorised use or publication.

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...

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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.