Cliffe Dekker Hofmeyr
Out with the old and in with the new: an interest(ing) case about Section 39 of the VAT Act
26th April 2016 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 test case mechanism: a potential weapon to ward off multiple attacks from SARS?
25th April 2016 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... →
Directors and managers of colluding firms now face criminal sanctions
22nd April 2016 Directors and individuals with management authority in companies involved in cartel conduct may face prison sentences and fines as a result of s73A... →
Is the Special VDP carrot big enough or will taxpayers risk facing the stick?
18th April 2016 A special voluntary disclosure programme (Special VDP) was announced on 24 February 2016 by the Minister of Finance in the 2016 Budget Speech,... →
Cliffe Dekker Hofmeyr practice areas, lawyers receive strong recognition in latest Legal 500 series
14th April 2016 Ten practice areas and 35 directors from leading South African business law firm Cliffe Dekker Hofmeyr (CDH) have been ranked and recommended in... →
Whose responsibility is it anyway?
7th April 2016 It is not uncommon in construction contracts for a contractor to be replaced with an alternative contractor prior to completion of the works.... →
Section 104 of the Tax Administration Act and the meaning of ‘exceptional circumstances’ – a cautionary tale
7th April 2016 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... →
Is there a limit to the powers of trustees to determine the mode of payment of a death benefit to a major beneficiary
5th April 2016 The Pension Fund Adjudicator’s decision in the matter of Mahomed v Argus Provident Fund [2016] JOL 35406 (PFA) dealt with dissatisfaction with the... →
