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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2 Dec 2024
by Malesela Letwaba
Understanding year-end bonuses: What are the employer’s obligations
Malesela Letwaba, an Associate in the Employment Law practice joined Tsepiso Makwetla on Kaya FM to discuss 'Understanding year-end bonuses: What are the employer’s obligations?'
Employment Law
10:58 Minutes
31 Oct 2024
by Heinrich Louw
There is no greatness in your lateness: Not sticking to the Tax Court Rules in respect of discovery
Earlier this year, the Tax Court handed down judgment in the matter of CZY (In liquidation) v The Commissioner for the South African Revenue Service (Case No.: IT 45997) ( 27 February2024). The matter related to an application for condonation filed by the taxpayer for the late submission of a Rule 36(6) notice, requesting further and better discovery from the South African Revenue Service (SARS).
Tax & Exchange Control
3 min read
21 May 2025
by Nastascha Harduth, Gerhard Badenhorst and Mbali Mncube
Game-changing ruling: Companies in business rescue just scored a major victory over SARS
In a landmark decision delivered on 12 May 2025, the Supreme Court of Appeal (SCA) ruled that the South African Revenue Service (SARS) cannot apply set-off of value-added tax (VAT) refunds resulting from trading activities post business rescue, against tax debts that were incurred before the commencement of business rescue proceedings. This ruling came in Henque 3935 CC t/a PQ Clothing Outlet v Commissioner for the South African Revenue Service (846/2023) ZASCA 56, a case that has significant implications for companies undergoing business rescue.
Corporate Debt, Turnaround & Restructuring
7 min read
2 Apr 2025
by Chané Stievenart
The security options available when transacting with contract mining service providers or the holder of a mining right
When transacting with the holder of a mining right or a service provider who provides mining services (contract miner) in a transaction which requires security, there are certain security options available to the parties. A very brief outline of some of the security options are considered below.
Corporate & Commercial Law
4 min read
29 Oct 2024
by Marelise van der Westhuizen
Human rights obligations arising from the EU’s Corporate Sustainability Due Diligence Directive
The European Union (EU) recently adopted the Corporate Sustainability Due Diligence Directive 2024/1760 (CSDDD), which came into effect on 25 July 2024. Member states to the EU have until 26 July 2026 to implement this framework into their national legislation, which will finally come into play through a phased implementation approach over two to three years.
Dispute Resolution
1 min read
24 Oct 2024
by Timothy Baker, Claudia Moser and Lara Sneddon
To institute or not to institute liquidation proceedings (that is the question)
It is a well-established principle in our law that insolvency/liquidation proceedings are not meant to be used for the recovery of a debt – the courts regard this as an abuse of (legal) process. Rather, the purpose of insolvency proceedings, as per Trengove AJ in Investec Bank Ltd and Another v Mutemeri and Another (O9/22247) ZAGPJHC 64 is “ to bring about a convergence of the claims in an insolvent estate to ensure that it is wound up in an orderly fashion and that creditors are treated equally ”.
Corporate Debt, Turnaround & Restructuring
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