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Environmental Alert
3 March 2014 Environmental

Environmental Alert

In the case of Harmony Gold Mining Company Limited v Regional Director: Free State Department of Water Affairs & 6 Others SCA 971/2012, the Supreme Court of Appeal held that a directive issued under the National Water Act, No 36 of 1998 regarding the pumping and treatment of acid mine drainage remained binding on the owner of land after it had sold the land, notwithstanding the fact that a new entity now mines that area but does not contribute to the costs of pumping and treating.

Real Estate Alert
3 March 2014 Real Estate

Real Estate Alert

This Alert sets out the differences between electric fencing certificates and certificates of compliance and considers the legal consequences flowing from non-compliance with the respective regulations.

Special Budget Alert - 26 February 2014
26 February 2014 Tax & Exchange Control

Special Budget Alert - 26 February 2014

The Minister of Finance, Pravin Gordhan, delivered the 2014 Budget Speech on 26 February, which contains a number of tax proposals that will impact business and individual alike.

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Tax Alert
15 October 2010 Tax & Exchange Control

Tax Alert

The South African Revenue Service (SARS) is granted extensive powers in fiscal legislation to demand the disclosure of taxpayers' information to them.

Tax Alert
8 October 2010 Tax & Exchange Control

Tax Alert

In the recent appeal of the GlaxoSmithKline case the taxpayer won the appeal pursuant to the determination of an...

Tax Alert
1 October 2010 Tax & Exchange Control

Tax Alert

In the Tax Alert of 27 August 2010, we considered some tax aspects relating to foreign partnerships.

Mining Matters
1 October 2010 Corporate & Commercial

Mining Matters

The long-awaited review of the Broad-Based Socio-Economic Empowerment Charter for the South...

Employment Matters
29 September 2010 Employment

Employment Matters

The unauthorised absence of an employee from work on its own will typically not lead to the dismissal of an employee.

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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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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.