Our team advised Bank of China the issuance, of ZAR 350 million unsecured floating rate notes on the Interest Rate Market of the JSE

An analysis of the Affordable Housing Act, 2024: Will this act survive the legal onslaught?

After what may seem like an eternal wait for the Government, the President finally put pen to paper on the Affordable Housing Bill, 2023 (Bill) to enact it into law on 19 March 2024. The Affordable Housing Act, 2024 (Act) is intended to cure the pitfalls that were raised by the High Court in the case of Okiya Omtatah Okoiti and 51 Others v The Cabinet Secretary for the National Treasury and Planning and Six Others, Constitutional Petition No. E181 of 2023.  

Women in Tech Law: Navigating the industry and developing trends

In this episode of CDH conversations, Director Tayyibah Suliman and Candidate Attorney, Zachary Kokosioulis discuss the role of women within the technology law space, and also discuss emerging trends and corporate practices of the technology sector at large.

VAT agency and principals

The terms “ agent ” and “ agency ” are not defined in the Value Added Tax Act 89 of 1991 (VAT Act). The South African Revenue Service (SARS) has indicated in Interpretation Note 42 (IN 42) that it accepts that the common law relationship between the principal and the agent prescribes the value-added tax (VAT) consequences of this legal relationship. The general VAT rule is that where a person, acting as agent, supplies goods or services on behalf of a principal to a third party, the supply is deemed to be made by the principal and not the agent (section 54(1) of the VAT Act). Conversely, where a third-party supplier makes a supply to an agent acting on behalf of a principal, that supply is deemed to be made to the principal (section 54(2) of the VAT Act). In these instances, the principal and not the agent must account for VAT on the supplies.

Vicarious liability claims arising out of sexual harassment and the passage of time

The High Court recently emphasised the impact of prescription on a claim for vicarious liability arising out of sexual harassment in LM and South African Broadcasting Corporation . (2024) 45 ILJ 189(GJ) 

Guidelines released by the Department of Employment and Labour: What every employer and worker should know about workplace safety

On 3 October 2024, the Department of Employment and Labour published a critical guide titled: What every worker and employer should know about health and safety in the workplace . This document outlines the key roles, obligations and rights that both employers and employees must understand to ensure compliance with occupational health and safety (OHS) laws. This guide is an indispensable tool for promoting a safe and compliant workplace.

The significant impact of our Pro Bono & Human Rights practice in 2023