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Smith Tabata Buchanan Boyes
The notes below are summaries of the most relevant of the practical provisions for estate agents and other property practitioners.
Fasken Martineau
In terms of the South African Labour Relations Act, 1995 ("LRA") an employer may only dismiss an employee for a fair reason and in accordance with a fair procedure.
Pieter van der Zwan & Associates
Since the introduction of dividends tax in 2012, in particular the company to company exemption, taxpayers have employed a number of methods to convert taxable proceeds upon the sale of shares...
Fasken Martineau
After much conflicting decisions, the relationship between the Prescription Act, 1969 and the Labour Relations Act, 1995...
KISCH IP
Fluctuations in patent activity provide insight into trends which can have major implications for people and organisations who deal with Intellectual Property.
KISCH IP
Trade secrets are a form of intellectual property which can be broadly described as information which is known only by a particular business and is used by that business to obtain an advantage over its competitors.
KISCH IP
In September 2014, Eight-Mile Style, the publisher of Eminem's "lose yourself" song filed legal proceedings against New Zealand's National party, claiming copyright infringement of Eminem's Grammy...
Smith Tabata Buchanan Boyes
Recently in Lester v Ndlambe Municipality and another, the Supreme Court of Appeal held that a court hearing an application in terms of section 21 of the Building Regulations and Building Standards Act ...
Smith Tabata Buchanan Boyes
This matter deals with the clash of interests between a developer of a township and the local authority who used a neighbouring (undeveloped) township for informal settlements.
Smith Tabata Buchanan Boyes
In the previous article we looked at the requirements to structure a sale as the sale of a going concern for purposes of Value Added Tax.
Smith Tabata Buchanan Boyes
The recent decision taken by President Jacob Zuma to sack Finance Minister Pravin Gordhan and reshuffle cabinet has certainly fuelled the already raging fire of dissent felt by many South African citizens alike.
Smith Tabata Buchanan Boyes
Have you ever wondered how you could stop that direct marketer from making cold calls to offer you life insurance cover, (which you already have), or a cellphone contract for the latest iPhone (got that too!), or ...
Smith Tabata Buchanan Boyes
It has become impossible to hide from the fact that South Africa is facing dire drought conditions with dam water levels and water restrictions being the hot topics of discussion.
Pieter van der Zwan & Associates
A number of amendments proposed by the National Treasury are, if implemented in their current form, likely to significantly impact on trust structures.
Smith Tabata Buchanan Boyes
Individuals and special trusts.
Smith Tabata Buchanan Boyes
Clients who have made, as well as those who are considering making, interest-free or low-interest loans to trusts must take note of a recent inclusion to the Income Tax Act.
Smith Tabata Buchanan Boyes
In terms of the Income Tax Act, the following donations are exempted.
Clyde & Co
On 11 April 2001, spectators poured into the iconic Ellis Park Stadium in Johannesburg for the world famous Soweto derby football match between Kaizer Chiefs and Orlando Pirates.
Clyde & Co
On 6 July 2017, the Supreme Court of Appeal ("SCA") issued a judgment which waters down the rule that without prejudice communication between lawyers, aimed at settling a litigious dispute....
Fasken Martineau
In the 2016 annual Budget Speech the Minister of Finance indicated the possibility of legislative countermeasures to curb the use of share buy-back arrangements that resulted in no tax being triggered.
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ENSafrica
Most virtual currencies are privately issued, although a number of central banks have expressed an interest in the development of a national virtual currency.
ENSafrica
The most important of these provisions is found in the newly-enacted section 198A.
Thipa Denenga
When a party institutes legal action against another party, the plaintiff is entitled to claim interest over and above the capital amount.
ENSafrica
Article 26 of the Ugandan Constitution enshrines the right to property and the protection from deprivation of property, subject only to the prompt payment of fair and adequate compensation...
ENSafrica
The trial of murder-accused Henri van Breda has attracted widespread media attention in recent months.
ENSafrica
The without prejudice rule has long been part of South African law. This rule provides that statements, including admissions of liability, made in an attempt to settle litigation between parties.
ENSafrica
In this article, ENSafrica looks at a dramatic legislative shift which could soon see the following fundamental changes to South Africa's employment law...
KISCH IP
The Copyright Amendment Bill was first published in 2015 for public comment, and was predominantly met with a large amount of criticism.
ENSafrica
The taxpayer sought an order declaring that section 34(2) of the Amending Act is inconsistent with the Constitution, and invalid to the extent that it provides that section 44 (9A) of the Act shall be deemed...
Eptalex
We attempt to clarify Section 20(9) of the Companies Act through Stephen Malcolm Gore N.O. case
Fasken Martineau
The new "top-up" provision incorporated into the newly Gazetted Mining Charter may prove to be unconstitutional and will likely lead to further legal action by the industry.
ENSafrica
NIPA is set to replace the Foreign Investments Act, 1990 and, if implemented, will result in far-reaching changes in the Namibian foreign investment regime.
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