CDH represented Nedbank Limited acting through its Nedbank Corporate and Investment Banking division

Navigating the legal landscape for private cannabis use and how that may impact the workplace: A case of unfair dismissal

In the recent case of Enever v Barloworld Equipment South Africa, a Division of Barloworld South Africa (Pty) Ltd (JA86/22) ZALAC (23 April 2024), the Labour Appeal Court (LAC) considered the effect of the Constitutional Court’s decision that decriminalised the use, possession and cultivation of cannabis for personal use in private on workplace discipline following an employee testing positive forcannabis. 

Controlled foreign companies and outsourcing certain business functions.

Naomi Mudyiwa, Candidate Attorney, was recently featured in the Tax Chronicles Monthly where she discussed 'Controlled foreign companies and outsourcing certain business functions.'

Place of effective management as the basis for taxation of offshore transactions in Kenya

In what appears to be an intentional targeting of offshore transactions, the Kenya Revenue Authority (KRA) has intensified its audit and assessment of these transactions. To complement the taxman’s efforts, the Tax Appeals Tribunal (TAT) has also rendered determinations that make it easier to attribute gains from offshore disposals to Kenya and hence provide the basis for theirtaxation. 

Tessa Brewis discusses her career and favourite sector to work in

Tessa Brewis, Director in the Corporate & Commercial practice was featured in the DealMakers Women 2024 Issue where she discusses her career and favourite sector to workin. 

Big step towards greater protection of South Africa’s mega-biodiversity

South Africa is considered to be one of the world’s few megadiverse countries and contains high levels of endemism. The National Environmental: Biodiversity Act 10 of 2004 (NEMBA) was brought into effect 20 years ago, but despite the measures provided for in the NEMBA, the well-publicised exploitation of South Africa’s biodiversity has raged on. It therefore comes as no surprise that various legislative steps have now been initiated to introduce more progressive and diverse measures to protect and ensure the sustainable use of South Africa’s rich biodiversity. These steps culminated in the publication of the Biodiversity Bill by the Minister of Forestry, Fisheries and the Environment (Minister) on 24 May 2024, inviting the public to submit comments on the bill on or before 23 July2024. 

Further refinements to the corporate rollover relief provisions