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All Legal Briefs

Tax Consulting SA

Don’t be misled: No waiting period for SA expats who want to cease tax residency

25th March 2025 Many South African expatriates have unknowingly missed out on paying lower taxes in South Africa for years while living abroad, due to confusing or... 

Bowmans

South Africa: Employers not obliged to keep an employee’s seat warm indefinitely – the LAC reiterates the law on reinstatement

25th March 2025 In a recent decision by the Labour Appeal Court (LAC), the Court clarified the law on reinstatement, holding that an employer is not obliged to... 

Webber Wentzel

Supreme Court of Appeal judgment encourages capital investment by mining companies

24th March 2025 Tax policies influence investment decisions. To incentivise miners, the Income Tax Act allows mining companies to claim deductions for mining... 

More Legal Briefs
Tax Consulting SA

Understanding South Africa’s Exit Tax and the Proposed Tax on Retirement Interests

24th March 2025 A misunderstanding of certain sections in the Income Tax Act has many South Africans who moved abroad and ceased tax residency, worried that they... 

Werksmans

Navigating Section 197 in Public Service contracts: Lessons from the King Cetshwayo District Municipality case

24th March 2025 ISSUE: In the case of King Cetshwayo District Municipality v Water and Sanitation Services South Africa (Pt) Ltd and others the Labour Appeal Court... 

Werksmans

ROFR vs ROFO: Navigating Restrictions on the Transfer of Shares in Private Companies

24th March 2025 A memorandum of incorporation (“MOI“) is a company’s constitutional document which, amongst other things, governs shareholder rights and... 

Werksmans

Copycats beware, trade mark registration prevails

24th March 2025 In January 2025 Thatchers Cider Company succeeded before the UK Court of Appeal (“CoA”) against  Aldi Stores Limited, the large multi-national... 

Werksmans

Debt Review – A lifeline for over-indebted consumers

24th March 2025 As a result of slow economic growth, high interest rates and the soaring cost of living, many South African households have had to rely on credit... 

Werksmans

Claims for Non-payment in terms of Section 73A of the Basic Conditions of Employment Act – An overview of recent cases

24th March 2025 In 2019, the jurisdiction of the Commission for Conciliation, Mediation and Arbitration (“CCMA”) was expanded by the introduction of section 73A of... 

Werksmans

Digital environment, the role of blockchain in sustainability

24th March 2025 Blockchain technology became available to the public in 2009 when Bitcoin was released. The technology used a vast amount of electricity, the... 

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