CDH advises Old Mutual Private Equity in relation to the disposal of its investment in Chill and Inhle Beverages to an Alterra Capital Partners-led consortium

Keeping up with the deponents: Can an affidavit be commissioned virtually?

The Justices of the Peace and Commissioners of Oaths Act 16 of 1963 (Act), read alongside the Regulations Governing the Administration of Oaths (Regulations) promulgated in terms of section 10 of the Act, regulates the commissioning ofaffidavits. 

JILB - Women and Juniors in Law & Banking - Business Rescue Seminar

Rethinking staff outsourcing contracts from a tax perspective

On 30 August 2024, the Tax Appeals Tribunal (Tribunal) delivered a judgment in Appeal E433 of 2024 (judgment), in which it held that the reimbursement of staff costs made by a charitable foundation (Foundation) to a non-charitable but related company (Related Co) under a staff secondment arrangement was subject to withholding tax (WHT) since the costs amounted to management or professional fees. This marks a departure from its earlier decision in Two Lakes Packaging Services Limited v Commissioner of Domestic Taxes (Appeal Number 420 of 2021) (Two Lakes), in which the Tribunal held that WHT should not be deducted from recharges of staff salaries.

Mental Health Awareness Month: Tips for employers to support their employees

Leila Moosa, Senior Associate in the Employment Law practice, joined Lebogang Mabange on Channel Africa to discuss 'Mental Health Awareness Month: Tips for Employers to Support Their Employees.'

From spam to slam: First enforcement notice issued by the Information Regulator

The Information Regulator of South Africa (Information Regulator) has sent a stern warning to direct marketers that are sending out marketing messages and calls which do not adhere to the current laws applicable to direct marketing.

Primacy of control or financial benefit in identifying HDPs

Much has been said of the Competition Commission’s (Commission) stance that section 12A(3)(e) of the Competition Act 89 of 1998 (as amended) (Act) creates a positive obligation to promote a greater spread of ownership by historically disadvantaged persons (HDPs) or workers in every merger. However, the question of which component of “ ownership ” is primary in identifying if an entity constitutes an HDP is not always clearcut.