Should South Africans have the right to die with dignity?

Dispute resolution within construction and engineering: Mediation

Construction & Engineering Law experts Clive Rumsey and Sethu Khumalo joined CDH Conversations where they discussed mediation as a form of dispute resolution within the construction and engineering sector, as part of their three-part podcast series.

When sharing isn’t caring: A judgment on South Africa’s exchange control rules

Each South African resident natural person is afforded an annual single discretionary allowance of R1 million (SDA) by the South African Reserve Bank (SARB) under section B.4(A) of the Currency and Exchanges Manual for Authorised Dealers (Manual). As discussed in previous alerts, the Manual contains the exceptions and permissions that are contemplated in the Exchange Control Regulations, 1961 Regulations. The SDA can be used for any legal purpose abroad, including when travelling overseas, for making offshore investments, and for generally remitting funds offshore as may be necessary and as is permitted.

Trusts and non-resident beneficiaries: 2023 TLAB proposal a step too far?

The conduit-pipe principle in the context of trusts has long been part of South African law. In essence, it states that income earned by a trust can flow through to the trust beneficiaries, pursuant to vesting of such income by the trust. The amount vested will retain its nature and will be subject to tax in the hands of the beneficiary, if the amount is vested in the beneficiary before the end of the year of assessment.

Special Edition Alert | Budget Speech 2024

Kenya Finance Bill 2023

The long-awaited Finance Bill, 2023 (Bill) was finally tabled before the National Assembly on 4 May 2023.

Positive disruption: How do we shape a transformative future for African mining?

As we approach the 2024 Investing in African Mining Indaba (Indaba), the theme of positive disruption takes centrestage.   This year’s conference marks a significant milestone, celebrating its 30 th anniversary by charting a fresh course and purpose. To capture the spirit of this transformation, the 2024 theme is ‘Embracing the power of positive disruption: A bold new future for African mining’.