Turnaround Talks | Unpacking the Comair saga

Customs and excise

BPR 398: Will you be the yield to my instrument?

The tax treatment of interest and dividends is quite different. Generally, interest paid on money borrowed in the production of trading income is deductible for tax purposes, while the interest derived by the creditor from a loan or investment of money is taxable.

From vision to fruition

Women vs business recovery – a legal guide for female entrepreneurs

Lucinde Rhoodie, Director in the Dispute Resolution practice joined Refiloe Motsei New and Vee Mthembu on Jozi FM to discuss Women vs business recovery – a legal guide for female entrepreneurs.

Unlawful termination of employment contracts: No automatic right to specific performance

In the Labour Appeal Court (LAC) case of Passenger Rail Agency of South Africa and Others v Ngoye and Others [2024 45 ILJ 1228 (LAC) the LAC affirmed the that the dispute resolution procedures in the Labour Relations Act 66 of 1995 (LRA) do not defeat an employee’s right to rely on the common law contractual recourse, provided that the applicant pleads their case on this basis, as the right to not be unfairly dismissed is not the only right that may be implicated as a result of a dismissal.

Note to lenders: Strengthen your securities by transitioning GLA titles

Consider a situation where a lender is processing a financial facility secured by two properties within the Government Lands Act (GLA) land regime. On one hand, they receive a converted GLA title, while on the other hand, they encounter a Form LRA 33 transfer instrument as the title document. The lender is suddenly faced with a dilemma: how do they reconcile the deferring formats and ensure that both titles are equally credible and secure? This underscores the important question about consistency, reliability and legal interpretation addressed in our previous article on transitioning GLAtitles.