Women and Juniors in Law and Banking (JILB) Women's Month Event l 26 August 2025

Extend your lease before it is too late: An Analysis of the Supreme Court’s Decision in Harcharan Singh Sehmi and Another v Tarabana Company Limited and Five Others (Petition E033 of 2023)

In our experience, the most prudent approach is to apply for a lease extension at least five years before expiry. This rule of thumb exists for good reasons. In Kenya, there is a legal distinction between a lease extension and a lease renewal. An extension, if applied for before the lease expires, preserves the leaseholder’s legal interest and ensures continuity of title. Renewal, on the other hand, occurs after expiry, by which time the land has already escheated to the Government, the lessee’s rights have lapsed, and any new grant is subject to reallocation risks and fresh terms. When you factor in persistent delays at the land registry and the complications that can arise when life happens (such as the death of a co-tenant activating a procedural burden in the form of succession proceedings before any land dealings can occur), it becomes clear that waiting too long transforms a manageable administrative process into a precarious legal one.

Absent but not off the hook: Tax Court’s jurisdiction to alter assessments confirmed

The Supreme Court of Appeal (SCA) clarified a simple yet crucial principle of Tax Court procedure in the case of Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue Service JDR 3336 (SCA (28 July 2025)): the withdrawal of a taxpayer’s legal representation, even at the last minute, does not equate to the withdrawal of the appeal itself. Most importantly, the SCA has confirmed that section 129(1) of the Tax Administration Act 28 of 2011 (TAA) does not preclude the Tax Court from altering an assessment in the South African Revenue Service’s (SARS) favour, as contemplated in section 129(2) of the TAA, even if the taxpayer is absent when the appeal is heard.

Employment of Illegal foreigners What employers need to know

Significant increase in the cost of ID verifications to be applied with effect from 1 July 2025

ID verifications are a common practice in employment and human resources.

A cautionary tale for well intentioned ‘community trusts’

Trusts are created by corporates for various reasons, including to promote Black economic empowerment initiatives, create employee share incentive schemes, and extend a corporate’s social responsibility reach.

When Opportunity knocks

Tessa Brewis, Director in the Banking, Finance & Projects practice, was recently featured in Financial Mail and Business Day, where she reflected on how some of the most rewarding careers often begin not with a detailed plan, but with an unexpected opportunity.