ArticleCapital Allowances On SoftwareThe United Kingdom Supreme Court's judgment in Tower MCashback LLP1 v HMRC was reported in the latest Simon's Tax Cases. United KingdomTaxCliffe Dekker Hofmeyr
ArticleMaintaining Healthy Competition in The Health Care SectorThe Competition Appeal Court (CAC) recently reversed the Competition Tribunal's decision to conditionally approve the merger between Momentum Group Limited (Momentum) and African Life Health (ALH), in which Momentum acquired the entire share capital of ALH. South AfricaAntitrust/Competition LawCliffe Dekker Hofmeyr
ArticleThe Case For A Multidimension LifeAn experienced attorney at one of South Africa's Big Five law firms reflects on a pivotal conversation during her early career that shaped her perspective on balancing professional success with personal life. The discussion with her reporting director during her articles period left a lasting impression about navigating the demands of a legal career alongside family commitments. South AfricaEmployment and HRCliffe Dekker Hofmeyr
ArticleRegulatory Bodies Breathe Sigh of Relief as Court Rules on ASA MatterAn Act of Parliament or contractual agreement often prescribes that a person or entity operating in a particular industry must become a member of a regulatory body. The reasons may vary from protecting consumers to preventing unfair advantage. As a result, a duty to act impartially is being imposed on more and more people entrusted with adjudicative functions as arbitrators or quasi-arbitrators of regulatory bodies. South AfricaGovernment, Public SectorCliffe Dekker Hofmeyr
PodcastUntangling Tax Podcast Series | Finance Act 2026: What It Means For Investors, Businesses And Kenya’s Tax FutureKenya's Finance Act 2026 introduces significant tax reforms that impact investors and businesses operating in the country. This podcast discussion examines the practical implications of these changes, from tax amnesty provisions to REIT incentives, and explores what they mean for Kenya's investment climate. Industry experts analyze how these reforms affect venture capital, private equity, and the broader tax policy landscape over the coming years. KenyaTaxCliffe Dekker Hofmeyr
ArticleCompetition Tribunal Approval Cans Competitive Concerns in Favour of EfficiencyIn 2005, the Competition Tribunal approved the large merger of the respective canning businesses of Langeberg (part of Tiger Brands) and Ashton Canning, subject to certain conditions.South AfricaAntitrust/Competition LawCliffe Dekker Hofmeyr
ArticleCompetition Tribunal Puts Paid to Proposed Sasol / Engen MergerIn February 2006, the Competition Tribunal effectively put paid to the proposed merger of the country's largest producer of refined fuels (Sasol) with the owner of the largest network for the retail of those products (Engen).South AfricaAntitrust/Competition LawCliffe Dekker Hofmeyr
ArticleCould Public Interest Trump Competition Issues in a Merger?Section 12 A of the Competition Act 89 of 1998 suggests that a merger, which on the face of it is anti-competitive, can be justified on the basis of substantial public interest benefits and an otherwise pro-competitive merger can be prohibited on substantial public interest grounds. South AfricaAntitrust/Competition LawCliffe Dekker Hofmeyr
ArticleSeeing the Wood for the Trees – A Vertical Approach to Merger AssessmentIn the early days of merger review, competition authorities were generally less concerned with the vertical impact of mergers than with the consolidation of market power on a horizontal level. South AfricaCorporate/Commercial LawCliffe Dekker Hofmeyr
ArticleBeware The BogeymanThe macro-economic rationale that lies at the heart of black economic empowerment (BEE) is to address the widespread disparities of ownership of productive assets, participation in the economy and skewed social welfare by means of state intervention. South AfricaEmployment and HRCliffe Dekker Hofmeyr
ArticleTelecoms Regulations: Big Steps Forward – One Step BackSince the Minister of Communications removed certain statutory restrictions imposed on value added network service licensees (Vans) in September 2004, the industry eagerly anticipated 1 February 2005. This was the effective date for the removal of the restrictions and the opening of the sector to greater competition, with attendant benefits of lower telecommunications service costs and wider consumer choice.South AfricaMedia, Telecoms, IT, EntertainmentCliffe Dekker Hofmeyr
ArticleAirbnb: The Admin Of HolidaymakingWith the festive season fast approaching, the rush to find last minute accommodation will cause many to turn to South Africa's R1 billion Airbnb market.South AfricaReal Estate and ConstructionCliffe Dekker Hofmeyr
ArticleCliffe Dekker Considers the Liability of Air Carriers When Valuable Goods are Lost in TransitIn the recent yet unreported case in the Johannesburg High Court of Impala Platinum vs. KLM and another, a consignor of certain valuable goods instituted action against an airline as the carrier of the goods for the payment of a substantial amount being the alleged value of the goods which were lost en route to a foreign destination.South AfricaTransportCliffe Dekker Hofmeyr
ArticleCompetition Tribunal Explores Exclusionary ActsA case of alleged abuse of dominance recently came before the Competition Tribunal. South African Airways (SAA) stood accused of abusing its dominant position in one market (the market for air tickets sold through travel agents for domestic scheduled airline flights) to exclude competitors from a second market (the market of scheduled domestic airline flights). South AfricaTransportCliffe Dekker Hofmeyr
ArticleApproach of the Competition Authorities to Hostile Takeovers in South AfricaThe South African competition authorities have recently had cause to consider two hostile takeovers. The first was the attempted hostile takeover of Gold Fields by Harmony; the second, the takeover of Johnnic by HCI.South AfricaAntitrust/Competition LawCliffe Dekker Hofmeyr
ArticleAre the Competition Authorities the new Watchdogs of Employment?South Africa has a comprehensive web of labour legislation designed to protect employees and to afford a measure of security of tenure. The Labour Relations Act (LRA) provides, under section 197, that employees' contracts of employment must be transferred from the seller of a business to the purchaser of that business.South AfricaAntitrust/Competition LawCliffe Dekker Hofmeyr
ArticleSomething Is Missing: Pricing And Mandatory Offers Triggered Through Share RepurchasesSection 123 of the Companies Act No 71 of 2008 (Companies Act) triggers the requirement to make a mandatory offer to purchase the remaining securities in a regulated company in specific circumstancesSouth AfricaCorporate/Commercial LawCliffe Dekker Hofmeyr
ArticleThe Contours Of Ubuntu: A Principal's Right To Terminate A Contract Of MandateIt is firmly established in our law that both the terms and enforcement of a contract must not offend public policy, a matrix of rules articulating society's values and sense of propriety.South AfricaCorporate/Commercial LawCliffe Dekker Hofmeyr
ArticleAffirmative Action: Ten Lessons Learnt From Recent Case LawThe Employment Equity Act 55 of 1998 (EEA) was established to achieve equity in the workplace through the elimination of unfair discrimination and the implementation of affirmative action measures.South AfricaEmployment and HRCliffe Dekker Hofmeyr
ArticleChief Magistrate’s Removal Set Aside After Nine Out Of 13 Misconduct Findings Fall AwayWhen a South African magistrate's removal from office was based on 13 misconduct findings, but nine were later overturned on review, could the dismissal sanction still stand? The Gauteng High Court examined whether a disciplinary sanction can survive when the majority of findings supporting it have been set aside, and what this means for the proper exercise of administrative decision-making powers. South AfricaEmployment and HRCliffe Dekker Hofmeyr