UNCO publishes terms of reference seeking a joint venture partner for the development and management of a refined products storage terminal

Aggrieved by the decision of the Master of the High Court? Remedies should be considered carefully

What happens when the Master of the High Court (Master) accepts or rejects a creditor’s claim in liquidation proceedings and the affected person wishes to challenge the decision?

A sensible outcome: SARS’ ruling regarding special trusts

While the provisions in the Income Tax Act 58 of 1962 (ITA) that apply to ordinary trusts are often the subject of disputes in the Tax Court or of binding private rulings issued by the South African Revenue Service (SARS), the same cannot be said for special trusts. We briefly discussed the ITA’s dispensation applicable to special trusts in our Tax and Exchange Control Alert of 18 January 2019 and explained that it may apply in instances where a person is unable to look after their own affairs and where the special trust is then created for the benefit of such person.

Kenya Budget Speech 2023/24 Analysis

In this article, CDH Kenya's Tax & Exchange Control practice will provide an analysis of Cabinet Secretary Njuguna Ndung'u's budgetspeech. 

Analysis of the High Court ruling in Petition No. E181 of 2023 on the suspension of the Finance Act, 2023

On 26 June 2023, the President of Kenya assented to the Finance Bill, 2023 (Bill) and the resultant Finance Act, 2023 (Act), which was to come into operation or be deemed to have come into operation on 1 July 2023.

Companies to take heed of mounting climate change litigation risks, advises Alecia Pienaar, Counsel in our Environmental Law practice during a eNCA interview.

The new tax amnesty: Time to get that waiver of penalties and interest

The Kenya Revenue Authority (KRA) recently issued a public notice on 1 September 2023, titled “ Tax Amnesty on Interest and Penalties for periods up to 31 December 2022 ” (Notice). The Notice comes after the Finance Act, 2023 introduced a tax amnesty on interest and penalties for periods up to 31 December 2022. The tax amnesty will run from 1 September 2023 to 30 June 2024.