Annual increase to the national minimum wage – effective 1 March 2024

Tax amnesty: A sham or simply misunderstood?

In an effort to improve tax revenue collection, the Government of Kenya has embarked on a ‘confess and your sins shall be forgiven’ campaign. In 2020, the previous Government put in place the Voluntary Tax Disclosure Programme, whereas the current Government has introduced a tax amnesty programme. In this article we will take a deep dive into both modes of amnesty, provides recommendations for future amnesty programmes and make the rallying call to taxpayers to quickly take advantage of the Tax Amnesty Programme before the 30 June 2024 deadline.

Finance Bill, 2023: An analysis of the major tax proposals

The long-awaited Finance Bill, 2023 (Bill) was finally tabled before the National Assembly on 4 May 2023. The Bill comes after a lot of speculation by taxpayers, lobbying by business associations, and speeches or promises from government officials.

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.

Webinar Recording | Overview of the 2024 Budget Speech

Trusts and suretyship: Is consent from a majority of trustees enough for a trust to conclude an agreement?

In the decision of Shepstone & Wylie Attorneys v Abraham Johannes de Witt N O and Others (1270/2021) ZASCA, the Supreme Court of Appeal (SCA) had to determine whether the court a quo was correct in finding that a resolution taken by the majority of a trust’s trustees was sufficient to authorise the conclusion of a deed of suretyship in favour of a thirdparty. 

Cession confessions: FAQ guide to cession in security

In South Africa, a cession in security serves as a cornerstone for securing transactions and protecting creditors. This article addresses common questions surrounding the perfection of various assets under a securitycession.