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  • Article

    Effect Of Taking Professional Advice On Imposition Of Understatement Penalties And Interest

    The court came to the conclusion that the taxpayer's reliance on the advice received was reasonable and therefore directed that the Commissioner should waive the section 89quat interest in full.
    South AfricaTax
    ENS
    ENS
  • Article

    Procedures Governing Objections And Appeals

    Under section 96(2) of the TAA, the Commissioner is obliged to supply the taxpayer with the grounds of the assessment so that the taxpayer can understand the basis on which the assessment has been issued.
    South AfricaTax
    ENS
    ENS
  • Article

Tax Revenews - Issue 21

appeal against the decision of the tax court concerning SARS' entitlement to payment of understatement penalties in accordance with section 222(1) of the Tax Administration Act, 2011 (the "TAA").
South AfricaTax
ENS
ENS
  • Article

    The Reasonable Precautions Clause: A Continuing Uncertainty

    It is a standard clause in insurance policies that an insured "shall take all reasonable steps and precautions to prevent accidents or losses to the property insured".
    South AfricaInsurance
    Clyde & Co
    Clyde & Co
  • Article

    A Judgment "Peppad" With Advice

    A recent South African court decision neatly summarises some of the major issues that need to be considered when comparing trade marks in South Africa.
    South AfricaIntellectual Property
    ENS
    ENS
  • Article

    Can I Attach The Bank Account Of A Judgment Debtor To Satisfy A Judgment Debt?

    Rule 45(8) and 45(12) allowing a judgment creditor to attach the bank account of a judgement debtor.
    South AfricaLitigation, Mediation & Arbitration
    Barnard Inc.
    Barnard Inc.
  • Article

    A New Digital Era: Labour Court & Labour Appeal Court Embrace Court Online

    Our world of work is evolving – and so is the way we access justice. On 28 March 2025, two important directives were issued: Directive 01 of 2025: Implementation of Court Online Electronic Platform...
    South AfricaEmployment and HR
    Fairbridges
    Fairbridges
  • Article

    Precautionary Suspension: Do Employees Have The Right To Make Representations?

    If an employer suspects an employee of committing an act of misconduct, it is possible that the employer will want to place that employee on what is usually referred to as a "precautionary suspension"
    South AfricaEmployment and HR
    ENS
    ENS
  • Article

    Breaking Borders To Combat Financial Misconduct

    On 9 July 2025, the High Court of South Africa, Gauteng Division, Pretoria (the "High Court") broadened the requirements for the jurisdiction...
    South AfricaFinance and Banking
    ENS
    ENS
  • Article

    Public Protector Cannot Be Ignored, SCA Rules

    This morning, the Supreme Court of Appeal ("SCA") handed down a significant judgment relating to the powers of the Public Protector.
    South AfricaGovernment, Public Sector
    ENS
    ENS
  • Article

    A Matter Of Taste

    A court in the USA recently ruled on a matter involving that rarest of creatures, a taste trade mark - something that’s referred to by those who like to flaunt their vocabulary as a ‘gustatory trade mark’.
    South AfricaIntellectual Property
    ENS
    ENS
  • Article

    Avoiding Pitfalls In Litigation: The Crucial Role Of Court Rules

    In the complex world of litigation, even a minor misstep can jeopardise a case. Understanding and strategically leveraging court rules is not just prudent for corporate clients, it is essential.
    South AfricaLitigation, Mediation & Arbitration
    ENS
    ENS
  • Article

    Can An Enrichment Claim Be Considered A ‘Debt' In Terms Of The Institution Of Legal Proceedings Against Certain Organs Of The State Act?

    The Supreme Court of Appeal was recently asked – in the matter between Greater Tzaneen Municipality v Bravospan – to consider whether an enrichment claim is considered a ‘debt'...
    South AfricaLitigation, Mediation & Arbitration
    Barnard Inc.
    Barnard Inc.
  • Article

    SCA Issues Important Judgment On Video Recordings During Van Breda Trial

    The trial of murder-accused Henri van Breda has attracted widespread media attention in recent months.
    South AfricaLitigation, Mediation & Arbitration
    ENS
    ENS
  • Article

    SIU's Delayed Review Against Kwasa Food Condoned, But Ultimately Unsuccessful

    The Special Investigating Unit ("SIU") instituted proceedings before the Special Tribunal to review and set aside the South African Social Security Agency ("SASSA") award of a tender to Kwasa Food Supplies (Pty) Ltd...
    South AfricaLitigation, Mediation & Arbitration
    ENS
    ENS
  • Article

    South African SCA Reiterates Balancing Exercise Principle In Security For Costs Orders

    The issue of whether a High Court correctly exercised its discretion in ordering a foreign applicant to provide security for costs was recently considered by the South African Supreme...
    South AfricaLitigation, Mediation & Arbitration
    ENS
    ENS
  • Article

    Supreme Court Of Appeal Confirms The Exclusive Jurisdiction Of The Labour Court To Determine Disputes Concerning The Interpretation And Application Of The Mine Health And Safety Act, 29 Of 1996

    In the case of TC Smelters (Pty) Ltd and Another v The Minister Department of Mineral Resources and Energy and Others (910/2024) [2026] ZASCA 40 (27 March 2026), the Supreme Court of Appeal ("SCA")...
    South AfricaLitigation, Mediation & Arbitration
    ENS
    ENS
  • Article

    Triggering The Exclusion: How A Firearms Clause Shielded An Insurer From Liability

    A recent U.S. federal court decision underscores the power of exclusion clauses in commercial general liability policies—particularly those involving firearms.
    South AfricaLitigation, Mediation & Arbitration
    Adams & Adams
    Adams & Adams
  • Article

    Inbound Interest Bearing Loans – Section 31 Versus Section 23M Of The Income Tax Act

    "There can be no objection in principle to the deduction of interest on loans in suitable cases. Loan capital is the life blood of many businesses
    South AfricaTax
    ENS
    ENS
  • Article

    Settlors Beware: Control Over The Assets Of A Trust

    The establishment of an offshore discretionary trust ("the Trust") by a South African tax resident person ("Settlor") gives rise to various South African tax considerations.
    South AfricaTax
    ENS
    ENS
  • Showing 481–500 of 638 results

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