Cliffe Dekker Hofmeyr
What is liquidation?
5th August 2015 In Company law, liquidation/ winding-up is simply a process by which a company is brought to an end, and the assets and proper ty of the Company... →
The Davis Tax Committee's interim report on estate duty
4th August 2015 INTRODUCTION The first interim report to the Minister of Finance by the Davis Tax Committee (Committee), in respect of estate duty was made public... →
When you can be held responsible for the actions of another
4th August 2015 There are certain instances when a party can be held liable for the wrongful acts of another on the basis of the particular relationship that... →
Whistle blowers in corporage SA enjoy first world protection
3rd August 2015 The high profile global media attention around whistleblowing has underlined its relevance to all organizations across the globe. The revelations... →
A class of emolument attachment orders declared unconstitutional
31st July 2015 In a judgment delivered on 8 July 2015 in the case of The University of Stellenbosch and 15 Others v The Minister of Justice and Correctional... →
Maternity leave for fathers
24th July 2015 The case MIA v State Information Technology Agency (Pty) Ltd (D 312/2012) [2015] ZALCD 20 turned on whether an employer's refusal to grant a male... →
Securities transfer tax exemption where parties opt out of roll-over relief
21st July 2015 The South African Revenue Service (SARS) released Binding Private Ruling No 195 (Ruling) on 26 June 2015. The Ruling deals with the application of... →
Awards from foreign trusts
14th July 2015 The South African Revenue Service (SARS) published Binding Private Ruling No 197 (Ruling) on 1 July 2015. The Ruling deals with the receipt of... →
