Samiksha Singh discusses probationary periods

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.

Why employers should consider grievances provided by underperforming employees before termination

In today’s fast-paced and competitive world, employers are often faced with the challenge of managing employees who are not meeting their performance expectations. Poor performance constitutes one of the valid reasons for an employer to terminate the service of an underperforming employee.

Celebrating women's voices on International Women's Day 2024

International Women's Day (IWD) is a global day celebrating the social, economic, cultural, and political achievements of women. The day also marks a call to action for accelerating gender parity.

Amendments to provisions on third-party backed shares

Both sections 8E and 8EA of the ITA are anti-avoidance provisions which effectively deem any dividends received on certain instruments to be income in the hands of the recipient unless, under certain circumstances, the shares were issued for or applied for a “ qualifying purpose ”.

Proposed changes to maternal leave

Senior Associate Leila Moosa from CDH's Employment Law practice joined Clement Manyathela on Cape Talk to discuss the proposed changes to maternal leave and what they may mean for fathers.

Remote working in South Africa: The tax and employment law implications