Implementation of South Africa’s clean hydrogen ambition

Positive disruption: How do we shape a transformative future for African mining?

As we approach the 2024 Investing in African Mining Indaba (Indaba), the theme of positive disruption takes centrestage.   This year’s conference marks a significant milestone, celebrating its 30 th anniversary by charting a fresh course and purpose. To capture the spirit of this transformation, the 2024 theme is ‘Embracing the power of positive disruption: A bold new future for African mining’.

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) 

Unleashing the benefits of Kenya’s Tax Amnesty Programme: A quick guide

A webinar hosted by Cliffe Dekker Hofmeyr (CDH) Kenya recently shed light on the intricacies of Kenya’s Tax Amnesty Programme (programme) introduced by the recently propagated Finance Act 2023. Facilitated by CDH Partner Alex Kanyi and led by Miriam Wairimu, Head of Reforms and Automation at the Kenya Revenue Authority (KRA), the discussion delved into the programme, its eligibility criteria, and the importance for businesses and taxpayers to take immediate action.

Positive disruptors in African mining: Technology, AI and critical minerals for Africa's industrialisation

Analysis of the Court of Appeal’s ruling regarding income tax waivers issued via Gazette Notices

On 17 February 2023, the High Court declared section 13(2) of the Income Tax Act (ITA), which grants the Cabinet Secretary power to exempt certain income from tax, to be unconstitutional. The section provides that the Minister may, by notice in the Kenya Gazette, exempt from tax any income or class of income which accrued in or was derived from Kenya. Our alert of 26 April 2023 accessible here [/en/news/publications/2023/Practice/Tax/tax-and-exchange-control-alert-26-High-Court-declares-the-power-to-issue-income-tax-exemptions-through-a-gazette-notice-unconstitutional.html#:~:text=The High Court on 17,from tax, to be unconstitutional] discusses the High Court’s judgment indetail. 

Fraudulent non-disclosure and misrepresentation of property defects in sale render seller liable

Latent defects are flaws in a property that could not have been identified despite a reasonable inspection prior to the sale. In terms of common law, the purchaser will have a right of recourse after the sale if the seller was aware of latent defects and fraudulently did not disclose the defects to the purchaser.