Cliffe Dekker Hofmeyr
Section 104 of the Tax Administration Act and the meaning of ‘exceptional circumstances’ – a cautionary tale
7th April 2016 In terms of s104 of the Tax Administration Act, No 28 of 2011 (Act), a taxpayer who is aggrieved by an assessment or decision of the South African... →
Is there a limit to the powers of trustees to determine the mode of payment of a death benefit to a major beneficiary
5th April 2016 The Pension Fund Adjudicator’s decision in the matter of Mahomed v Argus Provident Fund [2016] JOL 35406 (PFA) dealt with dissatisfaction with the... →
Labour Appeal Court finds against Amcu in long-running labour battle, but this is unlikely to be the last word on the matter
4th April 2016 An important decision by the Labour Appeal Court was made last week to finally determine the long-running dispute between the Association of... →
President Zuma ordered to pay back the money
4th April 2016 Economic Freedom Fighters v Speaker of National Assembly and Others; Democratic Alliance v Speaker of the National Assembly and Others [2016] ZACC... →
A preview of King IV
29th March 2016 Recently a draft of the latest instalment of the King Reports on Corporate Governance, namely King IV, was released by the Institute of Directors... →
Decision on the VAT treatment of the supply of student accommodation
18th March 2016 An interesting judgment was recently delivered in the High Court (Gauteng Division, Pretoria) in the matter of Respublica (Pty) Ltd v Commissioner... →
CDH lawyers receive strong recognition from clients in latest Chambers Global rankings
18th March 2016 Cliffe Dekker Hofmeyr’s (CDH) specialist lawyers and practice areas continue to make significant strides in the latest edition of Chambers Global,... →
Retirement age: ensure that it’s certain
15th March 2016 This matter highlights the difficulty that employers will face in circumstances where there is uncertainty regarding an employee’s agreed or normal... →