CDH's Corporate & Commercial practice advises Airlink

Implementation of South Africa’s clean hydrogen ambition

Jackwell Feris, Director and the Sector Head for Industrials, Manufacturing & Trade, and Priscilla Brandt, Candidate Attorney, were featured in Engineering News where they discussed the Implementation of South Africa’s clean hydrogen ambition.

Kenya ushers in a new era: Income tax exemptions on charitable organisations and donations

The Income Tax Act (Charitable Organisations and Donations Exemptions) Rules 2024 (Rules) were gazetted on 18 June 2024. The Rules revoke the Income Tax (Charitable Donations) Regulations, 2007. The Rules serve two primary purposes: (i) they outline the requirements to be met by a charitable organisation to qualify for a tax exemption on its income; and (ii) prescribe the procedure for determining the allowability of donations made to a charitable organisation for income tax purposes.

Temporary relief: Supreme Court suspends the Court of Appeal’s declaration of the Finance Act, 2023 as unconstitutional

The Supreme Court of Kenya (SC) has, through a ruling issued on 20 August 2024, suspended the Court of Appeal’s (CoA) judgment delivered on 31 July 2024, which had declared the entire Finance Act, 2023 (Act) unconstitutional. Details on the CoA’s decision can be found in our alert here . In this alert, we discuss the key findings of the SC and examine what they mean for Kenya’s tax regime

Customs and excise

Sick leave and the sick note: Entitlements and abuse

With flu season upon us, sick leave is on the rise. Therefore, it is imperative that employers familiarise themselves with the sick leave entitlements set out in the Basic Conditions of Employment Act 75 of 1997 (BCEA).

Resisting an enrichment claim on the basis of non-enrichment

In the recent case of Wamjay Holdings Investments (Pty) Ltd v Auckland Park Theological Seminary (2022/9895) ZAGPJHC 1098; 1 All SA 298 (GJ); 2024 (3) SA 614 (GJ) (2 October 2023), the requirement that a plaintiff must prove that a defendant must have been enriched to succeed with a claim for unjustified enrichment wasdebated.