Clause & Effect Podcast Series | Think you know mergers and acquisitions?

Recent amendments to Kenya’s tax laws: Implications and impact

Kenya is entering a new chapter in its tax landscape, with significant reforms introduced through the Tax Laws (Amendment) Act, 2024 (Act), and the Tax Procedures (Amendment) (No. 2) Act, 2024. These two pieces of legislation, which came into force on 27 December 2024, bring major changes to laws that touch all of us – whether we’re salaried employees, business owners or everyday consumers.

Developments in the Mining Industry in South Africa: The Draft Mineral Resources Development Bill, 2025 published for comment

Yesterday, the Minister of Mineral and Petroleum Resources (Minister), Gwede Mantashe, published the draft Mineral Resources Development Bill, 2025 (Draft Bill) and invited interested and affected parties to comment on it.

Navigating the legal landscape for green investments in Africa

For potential investors eager to tap into Africa’s burgeoning green industrial sector, understanding and navigating the continent’s complex legal landscape is paramount. While the opportunities for sustainable development and lucrative returns are vast, careful due diligence and a thorough grasp of relevant laws, regulations and dispute resolution mechanisms are essential for successful and sustainable investments.

Reviving the Reaper: Considerations for lapsed agreements

When parties enter into an agreement, there may be additional approvals or consents that are required prior to the implementation of the underlying transaction. “ This agreement is subject to the suspensive condition that by no later than … ” is a provision that is common in such agreements.

Employment of Illegal foreigners What employers need to know

Too late to litigate

Generally, courts will be loath to hear a ‘moot’ matter, which is one where the matter has become moot or academic as it no longer has a practical effect or no longer affects the interested parties.  The recent Supreme Court of Appeal (SCA) case of Western Cape Provincial Government and Others v D C Security (Pty) Ltd t/a D C Security and Others (971/2023) ZASCA 35 (1 April 2025) dealt with the issue of mootness concerning a security services tender which had been set aside by the High Court following a dispute over its allocation process.