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A thistle in the side of tax policy
24 November 2022 Tax & Exchange Control

A thistle in the side of tax policy

The well-established “look-through” (or “conduit-pipe”) principle relevant to trusts under South African tax law allows beneficiaries of a trust who have a vested right to an amount to be subject to tax on that amount, and not the trust itself. However, in the recent case of Commissioner, SARS v Thistle Trust (516/2021) [2022] ZASCA 153, the South African Revenue Service (SARS) challenged the application of this principle to tiered trust structures, specifically in the context of capital gains.

Njeri Wagacha talks to Ed Burbidge
21 November 2022 Corporate & Commercial

Njeri Wagacha talks to Ed Burbidge

CDH Kenya Partner, Njeri Wagacha, publishes the podcast 'Njeri Talks Law' every month. This month, she speaks with Ed Burbidge, CEO of I&M Burbidge Capital a corporate finance advisory firm in Nairobi. Ed talks about the start of his career, moving to Kenya, setting up Burbidge Capital, and the merger with I&M Bank.

Renewed efforts by the taxman to collect rental income tax
17 November 2022 Technology, Media & Telecommunications

Renewed efforts by the taxman to collect rental income tax

On 18 October 2022, the Kenya Revenue Authority (KRA) issued a notice to the public of its intent to undertake a data collection exercise on rental properties within Nairobi City County and the Nairobi Metropolis. This exercise, which entails moving from house to house to collect information from tenants on their landlords, has elicited reactions from the public. Accordingly, the taxman's move raises a lot of questions, for tenants, landlords, and the public at large. Some of the key questions that need to be addressed include: what Rental Income Tax (RIT) is, how it is paid, how KRA can enforce payment of RIT under the law, the parts of the country where KRA's data collection exercise be conducted, whether KRA has conducted similar data collection exercises before and what the key data protection issues are. Click here to listen as Alex Kanyi, Shem Otanga, and Joseph Macharia provide some clarity on the taxman's data collection exercise, its legal founding under current law, and the implications to taxpayers and KRA.

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A thistle in the side of tax policy
24 November 2022 Tax & Exchange Control

A thistle in the side of tax policy

The well-established “look-through” (or “conduit-pipe”) principle relevant to trusts under South African tax law allows beneficiaries of a trust who have a vested right to an amount to be subject to tax on that amount, and not the trust itself. However, in the recent case of Commissioner, SARS v Thistle Trust (516/2021) [2022] ZASCA 153, the South African Revenue Service (SARS) challenged the application of this principle to tiered trust structures, specifically in the context of capital gains.

Syndicated loans: The facility agent’s role
17 November 2022 Finance & Banking

Syndicated loans: The facility agent’s role

A syndicated loan is a loan advanced by a number of lenders, on a proportionate basis, to a borrower. In this article, the core role of the facility agent (referred to as the agent) in a syndicated loan is discussed.

Settlements and seizures in tax disputes: A recent judgment
17 November 2022 Tax & Exchange Control

Settlements and seizures in tax disputes: A recent judgment

In the context of tax dispute resolution, most disputes are intended to be dealt with by the Tax Court, a creature of statute with its jurisdiction and powers defined by the Tax Administration Act 28 of 2011 (TAA), read with the dispute resolution rules published under section 103 of the TAA.

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Treasury to Implement an Unemployment Insurance Fund
23 March 2021 Employment Law

Treasury to Implement an Unemployment Insurance Fund

Widely reported last week is a plan by the Treasury to set up an Unemployment Insurance Fund (UIF), in order to assist the unemployed as a result of the COVID-19 pandemic. As reported, the plan seems rather simple; a 1% tax will be levied on employees and employers alike in order to fund the UIF and offer a monthly stipend to the unemployed, or those unable to work due to illness.

Labour and Employment Guide 2020
23 March 2021 Employment Law

Labour and Employment Guide 2020

Partner Desmond Odhiambo and Associate Peter Mutema recently contributed to the 2020 edition of Getting The Deal Through - Labour and Employment.

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The Hustler Economic Revival
14 November 2022 Tax & Exchange Control

The Hustler Economic Revival

Alex Kanyi, Partner in the Nairobi Tax & Exchange Control practice recently sat down with NTV to discuss the changing tax laws in Kenya.

I tweet what I like
9 November 2022 Employment Law

I tweet what I like

Social media has radically transformed our modes of communication, however, there are inherent dangers, given the public nature of these platforms. Phetheni Nkuna, Director in our Employment Law practice discusses how we should balance the scales between sharing an opinion, fair comment, and defamation of character, with eNCA

Collection of rental income tax is nothing new
26 October 2022 Tax & Exchange Control

Collection of rental income tax is nothing new

CDH Kenya Partner, Alex Kanyi joined NTV to discuss the collection of rental income tax. He delves into the notice issued by the Kenya Revenue Authority authorising its agents to ask for information of landlords' details from tenants, which information may be used for their rental income tax assessments.

Kenya Kwanza taxation plans
24 October 2022 Tax & Exchange Control

Kenya Kwanza taxation plans

Alex Kanyi, a Partner in our CDH Kenya Tax & Exchange Control joined Business Redefined show on NTV Kenya to discuss the Kenya Kwanza taxation plan. In this interview, Alex together with a panel of experts delve into the new taxation plans and issues regarding taxations in light of the new government

Tax potential of Kenyan counties
14 October 2022 Tax & Exchange Control

Tax potential of Kenyan counties

Alex Kanyi, Partner in the Tax & Exchange Control Practice at CDH Kenya recently discussed the internal revenue potential of counties in Kenya. Watch his interview with CNBC Africa here

Quiet quitting
5 October 2022 Employment Law

Quiet quitting

Quiet quitting has been all the buzz lately. Fezeka Mbatha, Associate in our Employment Law practice, discusses the responsibility of employers and employees in the age of quiet quitting with Morning Live. Watch

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Njeri Wagacha talks to Ed Burbidge
21 November 2022 Corporate & Commercial

Njeri Wagacha talks to Ed Burbidge

CDH Kenya Partner, Njeri Wagacha, publishes the podcast 'Njeri Talks Law' every month. This month, she speaks with Ed Burbidge, CEO of I&M Burbidge Capital a corporate finance advisory firm in Nairobi. Ed talks about the start of his career, moving to Kenya, setting up Burbidge Capital, and the merger with I&M Bank.

Renewed efforts by the taxman to collect rental income tax
17 November 2022 Technology, Media & Telecommunications

Renewed efforts by the taxman to collect rental income tax

On 18 October 2022, the Kenya Revenue Authority (KRA) issued a notice to the public of its intent to undertake a data collection exercise on rental properties within Nairobi City County and the Nairobi Metropolis. This exercise, which entails moving from house to house to collect information from tenants on their landlords, has elicited reactions from the public. Accordingly, the taxman's move raises a lot of questions, for tenants, landlords, and the public at large. Some of the key questions that need to be addressed include: what Rental Income Tax (RIT) is, how it is paid, how KRA can enforce payment of RIT under the law, the parts of the country where KRA's data collection exercise be conducted, whether KRA has conducted similar data collection exercises before and what the key data protection issues are. Click here to listen as Alex Kanyi, Shem Otanga, and Joseph Macharia provide some clarity on the taxman's data collection exercise, its legal founding under current law, and the implications to taxpayers and KRA.

Secondment and Outsourcing - Alternatives to Traditional Employment
14 November 2022 Employment Law

Secondment and Outsourcing - Alternatives to Traditional Employment

It has become common practice for employers, in certain industries, to obtain human resource and talent services through alternative structures, such as outsourcing and secondment. As common as it is, it is prudent for an employer to understand what these structures entail and most importantly their legal implications, especially since they are not regulated by a specific law in Kenya. Join CDH Kenya's Employment Law expert, Rizichi Kashero-Ondego is joined by J.D Dungu, Director at Preferred Personnel Africa, to discuss these alternative structures, and what an employer should consider before undertaking them.

An effort to fast-track transformation – The proposed Amendments to the Employment Equity Act and their implications on industry
7 November 2022 Employment Law

An effort to fast-track transformation – The proposed Amendments to the Employment Equity Act and their implications on industry

In this episode of CDH Conversations, Professor Hugo Pienaar and Abigail Butcher discuss the Employment Equity Amendment Bill, which is likely to be promulgated in late 2023, and the impact that its promulgation will have on employers. The proposed amendments include a change to the definitions of "designated employer" and "people with disabilities", the removal of the requirement for HPCSA certification in respect of psychological testing, the introduction of sectoral numerical targets by the Minister and the practicalities around the submission of employment equity reports.