It was held that the primary enquiry should be whether a benefit or advantage was granted by an employer to an employee for the employee's private or domestic use or consumption.

Over the last decade or so, the South African economic environment has consistently been subjected to large, industry-wide strikes.

In recent years, a popular way of saving tax was for a private residence to be held by a company or trust.

Much has been written about the Voluntary Disclosure Programme (VDP) which aims to get taxpayers to regularise their tax affairs in a manner that will encourage them to come forward with the knowledge that, although the tax amounts remain due, they will (in most cases) be absolved from paying any penalties and interest, with no criminal action being taken against them.

As far as the appeal avenue in competition matters is concerned, the landscape is about to change significantly with the adoption of the Constitution 17th Amendment Bill.

South African businesses with links to American organisations need to be aware of the potential risks associated with US-enacted legislation that makes it illegal for facilitation payments to be paid to third party agents for facilitating a ’corrupt act’.

As more organisations seek to cut costs and improve efficiencies, the use of cloud services is growing amongst South African businesses.

On 28 March 2011 SARS issued a draft interpretation note (DIN) regarding the application of section 9C of the Act, the so called "safe haven" provision on shares.

The National Health Insurance Scheme (NHIS) – the first implementation phase of which is supposedly set to begin in 2012 – will make scheme membership compulsory for all South Africans.

How the quality of healthcare to be accessed through the government’s proposed National Health Insurance Scheme (NHIS) is measured and defined – and the extent to which this meets the government’s constitutional obligations on healthcare provision – could be key to the roll-out and success of such a system in South Africa.

China’s engagement with Africa is nothing new; it never left the continent in the fi rst place. The noticeable impact on the performance of African economies is underpinned by the growing strategic partnership between China and Africa.

Limitations of deductions for employees and office holders (Interpretation Note 13) This interpretation note was issued on 15 March 2011.

One of the aims of the Consumer Protection Act (CPA) is to promote responsible consumer behaviour.

It is fairly common for a subsidiary company to hold shares in its holding company, colloquially referred to as treasury shares.

The Protected Disclosures Act No. 26 of 2000 (the act) became operative on 16 February 2001.

The recent dismissal of a staff member at a daily newspaper in Johannesburg for making inappropriate comments on Twitter about the publication, poses new dilemmas for South African employers.