Customs and Excise highlights

Agreed demotion and duress

The judgment of the Labour Court in Komatsu Mining Corporation Group v Metal and Engineering Bargaining Council and Others (JR2725/21) ZALCJHB 361 deals with two core principles.

Revisions to the definition of “value-shifting arrangement” in the context of group reorganisation transactions

The notion of shifting value between shareholders of a company is generally a concern of revenue authorities in that, once a value shift takes place, one shareholder receives the benefit of value in the company at no or a reduced cost, while the other shareholder relinquishes value, notwithstanding there being no disposition event for tax purposes, or the transaction being deemed neutral under the ITA.

Analysis of the Court of Appeal’s ruling on implementation of the Social Health Insurance Act, 2023

On 21 November 2023, the Cabinet Secretary for Health (Health CS) officially set 22 November 2023 as the commencement date for the Social Health Insurance Act, 2023(SHIA). 

Webinar recording | Retrenchment law turned on its head

Public Procurement

Public procurement is the process through which the state acquires goods, services and works needed to fulfil its public functions. Public procurement regulation functions within the tension between the ostensibly private or commercial nature of the activity at hand, that is, the purchasing of goods, services and works in the market, and the public nature inherent in procuring authorities’ existence and powers.

Vicarious liability claims arising out of sexual harassment and the passage of time

The High Court recently emphasised the impact of prescription on a claim for vicarious liability arising out of sexual harassment in LM and South African Broadcasting Corporation . (2024) 45 ILJ 189(GJ)