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Search and seizure: the extent of SARS's powers
5 September 2014 Tax & Exchange Control

Search and seizure: the extent of SARS's powers

In order to give effect to the information gathering powers of the South African Revenue Service (SARS), SARS may apply to a magistrate or a judge to issue a search and seizure warrant so as to, unannounced, enter premises where relevant material is being kept, conduct a search of a person’s premises and seize relevant material.

Exclusivity concerns must be merger-specific
2 September 2014 Competition

Exclusivity concerns must be merger-specific

In two separate merger decisions, issued by the Competition Tribunal (Tribunal) days apart, the Tribunal deviated from the Competition Commission's (Commission) recommendations that the transactions concerned be conditionally approved.

ICT Policy White Paper on its way…
2 September 2014 Technology, Media & Telecommunications

ICT Policy White Paper on its way…

The South African telecommunications and postal services sector has been guided by separate and divergent policies and frameworks since 1994.

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Employment Matters
27 March 2012 Employment

Employment Matters

Cabinet approval of labour legislation amendments puts pressure on businesses to prepare for change.

Tax Alert
23 March 2012 Tax & Exchange Control

Tax Alert

Traditionally, two types of trust are recognised in our law, namely the bewind trust and the ownership trust.

Employment Alert
19 March 2012 Employment

Employment Alert

After losing in both the Labour Court and Labour Appeal Court (LAC), Equity Aviation Services (Pty) Ltd (Equity) came before the Supreme Court of Appeal (SCA) to argue its long held belief that employees who are not members of a trade union do not strike lawfully where they have not given notice to strike in terms of s64(1)(b) of the Labour Relations Act,

Tax Alert
16 March 2012 Tax & Exchange Control

Tax Alert

In the Budget Speech of 22 February 2012 it was announced that the Capital Gains Tax (CGT) rates would be increased.

Competition Alert
14 March 2012 Competition

Competition Alert

A number of recent merger decisions from the competition authorities have made the headlines.

Employment Alert
12 March 2012 Employment

Employment Alert

Recent judgments in the Labour Court (Court) show that there are still employees who seek to urgently interdict disciplinary proceedings against them.

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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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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.