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Results:1-10 of 533

Tax avoidance - when does it apply?
  • ENSafrica
  • South Africa
  • October 5 2018

Groups of companies often wish to restructure or rationalise their operations. This generally involves a transfer of companies andor assets between


Who’s interested in Primark?
  • ENSafrica
  • South Africa
  • October 3 2018

Is it simply those South Africans who can afford to travel to the UK, only to find that, thanks to the weakness of the rand, the only shop they can


While the clock ticks byThe SCA deals with the factors when considering the granting of condonation under the promotion of Administrative Justice Act
  • Cliffe Dekker Hofmeyr
  • South Africa
  • September 26 2018

The Supreme Court of Appeal (SCA) recently dealt with a matter where it once again considered the factors that play a role when a court makes a


Tax returns: When does prescription commence to run?
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 31 2018

A “self-assessment” is defined in s1 of the TAA as the determination by a taxpayer of an amount of tax payable under a tax Act and includes submitting


Removing the court's power to decide for the minister of mineral resources
  • Hogan Lovells
  • South Africa
  • July 30 2018

Public officials' decisions aren't always flawless when applying the Mineral and Petroleum Resources Development Act, No 28 of 2002 (MPRDA), and there


If no tax debt, SARS must pay the refund: An interesting judgment about the TAA’s refund provisions
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 13 2018

The judgment dealt with the very pertinent and relevant issue of whether the respondent, SARS, was legally justified in refusing to pay certain


Insurance - a factor when determining civil liability?
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 11 2018

Facts In the Durban’s Water Wonderland case, the plaintiffs were injured on a ride at an amusement park and subsequently claimed damages against the


When culture and law clash
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 9 2018

With 11 official languages and nearly 56 million citizens, South Africa is a true melting pot of diverse cultures, traditions and beliefs. Our


What is the value of a convertible preference share for purposes of determining a capital gain and the payment of capital gains tax? The SCA considers the issue
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 29 2018

The issued preference shares were held by the late Sidney Ellerine (Deceased) and formed part of the share capital of Sidney Ellerine Trust (Pty) Ltd


Customs and Excise Highlights
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 22 2018

Amendments to Schedules to the Customs & Excise Act, No 91 of 1964 (Act): Schedule 1 Part 1: The substitution of tariff subheadings 1701.12, 1701.13