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Keeping the lid on Pandora's Box
12 September 2014 Tax & Exchange Control

Keeping the lid on Pandora's Box

If only all judgments were formulated with the elegant reasoning and perspicacity of the judgment delivered by Rogers J in the Western Cape Division of the High Court in Kluh Investments (Pty) Ltd v Commissioner for the South African Revenue Service (case number A48/2014, as yet unreported) on 9 September 2014.

Liquidation: The effect on leases
12 September 2014 Dispute Resolution

Liquidation: The effect on leases

Landlords often have a false sense of security when entering into leases containing a clause providing that the lease will terminate automatically, or can be cancelled upon the tenant's insolvency as such clause is unenforceable.

Proposed changes to secondary transfer pricing adjustment
12 September 2014 Tax & Exchange Control

Proposed changes to secondary transfer pricing adjustment

National Treasury and the South African Revenue Service (SARS) recently released the draft Taxation Laws Amendment Bill 2014 (Bill). One of the key proposals in the Bill is to change the secondary transfer pricing adjustment mechanism from a deemed loan to a deemed dividend.

The sale of a rental enterprise
11 September 2014 Dispute Resolution

The sale of a rental enterprise

Commercial property including the rental ‘enterprise’ is often transferred to new owners as a going concern in terms of an agreement of sale. By operation of law, all rights and obligations in terms of any agreements of lease in respect of the premises are transferred to or assumed by the purchaser upon taking transfer of the premises. This is referred to as the huur gaat voor koop maxim, which simply means ‘lease trumps sale’.

Section 14 of the Prescription Act, No 56 of 1972 – A life line
10 September 2014 Dispute Resolution

Section 14 of the Prescription Act, No 56 of 1972 – A life line

It's no joke, prescription is probably one of the most dreaded expressions in the legal profession, even more so when an attorney has to inform his client that his claim has prescribed. It's probably the closest we can get to understanding how a medical doctor must feel when walking out into the hospital's waiting room and having to tell hopeful family members that there was nothing more he could do for his patient.

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Tax Alert
17 February 2012 Tax & Exchange Control

Tax Alert

The Tax Administration Bill (TAB) will soon be signed into law as the Tax Administration Act (TAA).

Trust and Estates Alert
13 February 2012 Trusts & Estates

Trust and Estates Alert

To ensure you have an appropriate and workable foundation to a Will, begin by taking time to gather essential financial and legal information and reflect on your wishes.

Tax Alert
10 February 2012 Tax & Exchange Control

Tax Alert

It’s nearly the end of another individual tax year and it will soon be the start of 2012’s filing season.

Employment Alert
8 February 2012 Employment

Employment Alert

The labour market is unable to absorb most or all newly qualified work seekers.

Data Protection and Privacy Alert
6 February 2012 Technology, Media & Telecommunications

Data Protection and Privacy Alert

Europe is moving forward with efforts to make the protection of personal information easier, quicker and less costly.

Tax Alert
3 February 2012 Tax & Exchange Control

Tax Alert

By now the theme is well-known: revenue authorities everywhere are looking to bolster government coffers; the wealthy are firmly in their sights.

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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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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.