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1 May 2016
Legal Briefs
 
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26 Apr 2016
 
 
Out with the old and in with the new: an interest(ing) case about Section 39 of the VAT Act
CLIFFE DEKKER HOFMEYR
In ABC (Pty) Ltd v Commissioner for the South African Revenue Service Case No. VAT 1237 (as yet unreported), the Durban Tax Court had to deal with the uncommon situation, where a legislative...
 
 
25 Apr 2016
 
The test case mechanism: a potential weapon to ward off multiple attacks from SARS?
CLIFFE DEKKER HOFMEYR
In February we raised concerns regarding whether it is procedurally fair for a taxpayer, who is engaged in a dispute before the Tax Court, to also be subjected to an audit or information request in...
 
 
22 Apr 2016
 
Directors and managers of colluding firms now face criminal sanctions
CLIFFE DEKKER HOFMEYR
Directors and individuals with management authority in companies involved in cartel conduct may face prison sentences and fines as a result of s73A of the Competition Amendment Act, No 1 of 2009...
 
 
18 Apr 2016
 
Is the Special VDP carrot big enough or will taxpayers risk facing the stick?
CLIFFE DEKKER HOFMEYR
A special voluntary disclosure programme (Special VDP) was announced on 24 February 2016 by the Minister of Finance in the 2016 Budget Speech, which is intended to provide further relief to...
 
 
14 Apr 2016
 
Cliffe Dekker Hofmeyr practice areas, lawyers receive strong recognition in latest Legal 500 series
CLIFFE DEKKER HOFMEYR
Ten practice areas and 35 directors from leading South African business law firm Cliffe Dekker Hofmeyr (CDH) have been ranked and recommended in the latest Legal 500 Europe, Middle East & Africa...
 
 
07 Apr 2016
 
Whose responsibility is it anyway?
CLIFFE DEKKER HOFMEYR
It is not uncommon in construction contracts for a contractor to be replaced with an alternative contractor prior to completion of the works. Should an employer require that the ‘incoming’...
 
 
Section 104 of the Tax Administration Act and the meaning of ‘exceptional circumstances’ – a cautionary tale
CLIFFE DEKKER HOFMEYR
In terms of s104 of the Tax Administration Act, No 28 of 2011 (Act), a taxpayer who is aggrieved by an assessment or decision of the South African Revenue Service (SARS), may object to the...
 
 
05 Apr 2016
 
Is there a limit to the powers of trustees to determine the mode of payment of a death benefit to a major beneficiary
CLIFFE DEKKER HOFMEYR
The Pension Fund Adjudicator’s decision in the matter of Mahomed v Argus Provident Fund [2016] JOL 35406 (PFA) dealt with dissatisfaction with the allocation and distribution of a death benefit....
 
 
 
Legal Briefs
 
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