Our team is involved in several matters concerning the National Prosecuting Authority
Our team is involved in several matters concerning the National Prosecuting Authority
Our team is involved in several matters concerning the failure of the National Prosecuting Authority to prosecute persons who were involved in murder and other serious offences during the apartheid years and who were unsuccessful in securing amnesty.
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10 Apr 2025
by Heinrich Louw and Theodore Pauw
Bringing (and keeping) home the bacon: SARS’ repatriation and collection powers affirmed
Sections 180, 184(2) and 186(3) of the Tax Administration Act 28 of 2011 (TAA) grant the South African Revenue Service (SARS) significant powers to recover tax debts from third parties responsible for a taxpayer’s failure to pay outstanding tax debts. In the recent case of Greyvensteyn v Commissioner for South African Revenue Service and Others (B2495/2023) ZAGPPHC 128, the applicant unsuccessfully challenged the constitutionality of these provisions. The High Court dismissed the application and emphasised that, while SARS’ powers and duties of recovery of taxes are not absolute, the recovery of taxes is crucial to ensure that the public benefit and public interest are served.
Tax & Exchange Control
3 min read

27 Jan 2025
Introduction to the COIDA guideline
We kick off the work year with a series on workplace fundamentals to ensure that you are informed about various legislations relating to pertinent workplace matters such as The Compensation for Occupational Injuries and Diseases Act 130 of 1993, as amended (COIDA).
Employment Law
1 min read

23 Jan 2025
by Emil Brincker and Mariska Delport
Your interest-free loan to a foreign trust can now be subject to both donations tax and transfer pricing adjustments: The interplay between section 7C and transfer pricing rules
Many South Africans use foreign trust structures for tax-efficient asset protection and estate planning. Consequently, the recent amendment to section 7C of the Income Tax Act 58 of 1962 (ITA), in the context of low or interest-free loans to a foreign trust by a connected person, is critical to ensuring that such trusts achieve their intended objectives without contravening the trust anti-avoidance provisions.
Tax & Exchange Control
6 min read

22 Jan 2025
Second Wave of Changes in the Employment Landscape
The year has commenced with notable developments in employment law. First, the amendments to the Employment Equity Act came into effect on 1 January 2025. Click here to read our summary of the implications, and click here to access our comprehensive guidelines on the amendments.
Employment Law
2 min read

5 Feb 2025
by Yaniv Kleitman and Yusuf Omar
Non-executive, non-negotiable: Social and ethics committee membership
A recent ruling by the Companies Tribunal (Tribunal) in the matter of Xone Control Room Management (Pty) Ltd, Ex Parte (11 September 2024) has clarified the limits of the Tribunal’s jurisdiction regarding the composition of a social and ethics committee (SEC), particularly focusing on the requirement for non-executive directors. The implications of this ruling are sharper given the recent amendments to the Companies Act 71 of 2008 (Companies Act) regarding SECs, which came into force on 27 December 2024.
Corporate & Commercial Law
3 min read

19 Feb 2025
by Imraan Mahomed, Taryn York and Mapaseka Nketu
Government crackdown on businesses – what employers in South Africa need to know
The Department of Employment and Labour (DEL) has ramped up its inspection raids, which remind employers to audit foreigners’ employment status to avoid being caught in violation of immigration, employment, and criminal laws.
Immigration Law
1 min read