Contact

Cliffe Dekker Hofmeyr welcomes Gerhard Badenhorst

Back to top

Cliffe Dekker Hofmeyr welcomes Gerhard Badenhorst

CDH is proud to announce the appointment of Gerhard Badenhorst as a Director in the Tax and Exchange Control practice in Johannesburg.

5 May 2017 1 min read Tax and Exchange Control Alert Article

Gerhard is a Chartered Accountant (SA) who specialises in value added tax (VAT), and has been practising as a tax professional for 26 years. He advises on a wide range of VAT matters in various industries and has been recognised by a number of international publications as a leading VAT advisor.

He is a member of the South African Institute of Chartered Accountants VAT sub-committee and is also an ad-hoc member of the VAT sub-committee of the Davis Tax Committee. Gerhard is a guest lecturer on VAT for various tax courses presented at the University of Pretoria and the University of the Witwatersrand, and is the co-author of the commentary section of the LexisNexis® publication Value-Added Tax in South Africa.

Gerhard is able to assist with the full scope of VAT matters, including dispute resolution, opinions, rulings and training.

We are confident that his appointment will enhance our award-winning Tax and Exchange Control practice and that Gerhard’s in-depth knowledge and experience in his area of speciality will be invaluable to our firm, and more importantly, our clients.

We are thrilled to welcome him on board.

The information and material published on this website is provided for general purposes only and does not constitute legal advice. We make every effort to ensure that the content is updated regularly and to offer the most current and accurate information. Please consult one of our lawyers on any specific legal problem or matter. We accept no responsibility for any loss or damage, whether direct or consequential, which may arise from reliance on the information contained in these pages. Please refer to our full terms and conditions. Copyright © 2024 Cliffe Dekker Hofmeyr. All rights reserved. For permission to reproduce an article or publication, please contact us cliffedekkerhofmeyr@cdhlegal.com.

You might also be interested in

14 Jul 2023

by Louis Botha

Measuring Good Cause – A discussion on the case of Taxpayer N v The Commissioner for the South African Revenue Service

Adhering to court processes, no matter how trivial the compliance procedure may be, has always been paramount to one’s expression of respect to the court and the overall facilitation of smooth litigious proceedings. But the waters often get murky when an overstep of court procedure on the one side is countered by an argument of lack of merit on the other side.

Tax & Exchange Control

4 min read

22 Feb 2024

by Ian Hayes and Sasha Schermers

Beneficial ownership: An update on beneficial ownership registration filings

Beneficial ownership filings have become a prominent administrative requirement since the Companies and Intellectual Property Commission (CIPC) implemented beneficial ownership filing procedures on 24 May 2023 in accordance with the then-promulgated Companies Amended Regulations, 2023 (Companies Regulations) published in the General Laws Amendment Act 22 of 2022. This alert deals with the most recent updates provided by the CIPC in Customer Notice 5 of 2024 and outlines who is required to file registration of beneficial ownership, what the updated timelines and deadlines are for filing registrations of beneficial ownership with the CIPC, and the consequences of failing to file beneficial ownershipregistration.  

Corporate & Commercial Law

3 min read

21 Feb 2024

by Howmera Parak

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 ”.

3 min read

6 Mar 2024

by Martha Mbugua and Amanda Maseno

The impact of the fluctuation of the Kenyan currency with regards to investment in Kenya

The Kenyan shilling dropped significantly in value (by approximately 22%) against the US dollar between March 2022 and January 2024. During this period there was a continuous drop in value with the lowest rate being KES 160.80 per dollar in January 2024. Various factors have been attributed to the depreciation of the shilling against the dollar, including the COVID-19 pandemic, which affected the global economy; rapid monetary policy tightening by the US Federal Reserve; the Russia-Ukraine war and the subsequent sanctions against Russia which disrupted supply chains; drought; and the Kenyan Government’s heavy debt burden, which reduced Kenya’s reserves below the required level of not less than the value of four months’ worth of imports. In February 2024, the shilling gained against the dollar from KES 160 to KES 145 and, as at 6 March, the shilling stands at 142.8 against the dollar. It is not certain whether this upward trend will continue or if future declines/fluctuations are to be expected. In this article, we discuss the actions taken by the Government to mitigate this, look at the impact of fluctuation of the Kenyan currency on investments, and propose somesolutions.      Mitigation measures by the Government

Corporate & Commercial Law

4 min read

11 Apr 2024

by Vincent Manko

Unravelling SA's public procurement challenges

Vincent Manko joined Jeremy Maggs on Moneyweb to unpack the unravelling of SA's public procurement challenges – the ins and outs of the Public Procurement Tribunal.

Dispute Resolution

25 Jan 2024

by Alex Kanyi and Judith Jepkorir

Analysis of the Court of Appeal’s ruling regarding income tax waivers issued via Gazette Notices

On 17 February 2023, the High Court declared section 13(2) of the Income Tax Act (ITA), which grants the Cabinet Secretary power to exempt certain income from tax, to be unconstitutional. The section provides that the Minister may, by notice in the Kenya Gazette, exempt from tax any income or class of income which accrued in or was derived from Kenya. Our alert of 26 April 2023 accessible here [/en/news/publications/2023/Practice/Tax/tax-and-exchange-control-alert-26-High-Court-declares-the-power-to-issue-income-tax-exemptions-through-a-gazette-notice-unconstitutional.html#:~:text=The High Court on 17,from tax, to be unconstitutional] discusses the High Court’s judgment indetail. 

Tax & Exchange Control

3 min read

This website uses cookies to enhance the browsing experience. For more information, please see our Cookie Policy.

Accept Decline