Workplace regulations under Alert Level 1

Renewable energy tax incentives to be re-energised

Section 12B of the ITA deals with, amongst other things, renewable energy tax incentives. It assists companies investing in renewable energy assets with cash flow constraints through an accelerated capital depreciation allowance on qualifying assets and supporting infrastructure. Given South Africa’s critical energy shortage and the global move to a greener energy mix, this tax incentive is a cornerstone of South Africa’s current fiscal policy.

Tax amnesty: A sham or simply misunderstood?

In an effort to improve tax revenue collection, the Government of Kenya has embarked on a ‘confess and your sins shall be forgiven’ campaign. In 2020, the previous Government put in place the Voluntary Tax Disclosure Programme, whereas the current Government has introduced a tax amnesty programme. In this article we will take a deep dive into both modes of amnesty, provides recommendations for future amnesty programmes and make the rallying call to taxpayers to quickly take advantage of the Tax Amnesty Programme before the 30 June 2024 deadline.

Women empowerment through impact litigation

This conversation forms part of the CDH Women in Law podcast series, where several members of our firm will discuss the importance of women's empowerment and highlight CDH's dedication to this cause. CDH's Pro Bono and Human Rights practice Director Brigitta Mangale and Senior Associate Elgene Roos join CDH Conversations to discuss the role of impact litigation in enforcing and protecting the rights of women in South Africa.

A game changer for taxpayer confidentiality: The Constitutional Court decides in a narrow 5-4 split decision

While public interest litigation is a common occurrence in South Africa, it seldom involves the area of tax law. However, pursuant to the Constitutional Court’s judgment in Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others ZACC 13, handed down on 30 May 2023, this might become a more regular occurrence and something the taxpayer and tax advisory community may see more of in future.

Justice delayed could mean suspension without pay

In the case of Mark Strydom v ArcelorMittal South Africa J17647/2023, Mr Strydom approached the Labour Court on an urgent basis for an order that the decision taken by ArcelorMittal on 5 December 2023 to suspend him without pay, be declared unlawful and null and void, alternatively be set aside.

Positive disruptors in African mining: Technology, AI and critical minerals for Africa's industrialisation