A new normal for redundancy notices? The A-Z of redundancies in light of new jurisprudential guidance from the ELRC

Constructive trusts and shareholding in Kenya: Supreme Court provides clarity

The recent landmark decision by the Kenyan Supreme Court in Arvind Shah and 7 Others v Mombasa Bricks and Tiles Limited and 5 Others has significant implications for share ownership in Kenya. In particular, the Supreme Court sought to determine “ whether a constructive trust can be imported into a shareholding of a company as to disentitle a registered holder of shares in a company obtained for valuable consideration ”.

Cognitive liberty and the constitutionality of criminalising psilocybin mushrooms in South Africa

Candidate Attorney Sebastian Foster, Senior HR Business Partner Boipelo Mathodlana, and Cullinan & Associates Attorney Paul-Michael Keichel joined CDH Conversations to unpack on the Theory of Cognitive Liberty.

It pays to go green for real estate developers, investors and lenders

In recent years, the global conversation around sustainability has prompted a significant shift in the way we approach various aspects of life, including business and finance. In the realm of real estate, the adoption of green and sustainability-linked loans has emerged as a powerful tool for promoting environmentally conscious practices. In South Africa, real estate developers, investors, and lenders are increasingly recognising the benefits of embracing green financing to not only contribute to a healthier planet but also to enhance their bottom line.

Further refinements to the corporate rollover relief provisions

Where to from here? Considerations following the 2023 MPRDA Review Summit regarding the objects of transformation policy

The Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA), which came into force on 1 May 2014, was a revolution in South Africa’s regulation of mineral resources, specifically with regards to the exploitation of minerals, the vesting of custodianship in the minerals to the state in order to ensure equitable access to mineral and resources, and for ensuring the expansion of opportunities to historically disadvantaged persons.

Understanding the implications of the KRA’s recent notice on eTIMS

The Kenya Revenue Authority (KRA) recently published a notice on the enforcement of the electronic tax invoice through software called eTIMS. eTIMS is the abbreviated form of electronic tax invoice management system. Through this software, the KRA seeks to ensure that all Value Added Tax (VAT) registered taxpayers generate electronic tax invoices that are transmitted to it in real time or near real time.