Latest Legal Briefs
Friends And Family May Turn To Foes – Be Careful Who You Appoint As An Executor
There are only two things in life that are inevitable, death and taxes. Taxes are debatable however death will come knocking on each and every one of our doors at some point in our life. This article is about making wise and responsible decisions prior to your death to ensure that you appoint an...
Mauritius: Privy Council confirms partial interest income exemption available to operating companies with incidental lending activities
The judgment in Alteo Energy Ltd and another v Director-General, Mauritius Revenue Authority [2026] UKPC 27 provides important clarity on the meaning of ‘core income generating activities’ for purposes of the substance-based exemptions that apply across multiple categories of income. In this...
The Trusted Employer Scheme re-opens for Phase II
After much anticipation, the Trusted Employer Scheme (TES) has re-opened for corporate employers who wish to express their interest in being included in Phase II of the scheme What is the TES?
Key considerations and compliance challenges as South Africa nears implementation of groundbreaking "Failure to Prevent Corrupt Activities Offence"
Arguably one of the most far-reaching recommendations of the State Capture Commission, the introduction of a failure to prevent corruption offence, is on the cusp of being introduced in South Africa. The Judicial Matters Amendment Bill (the “Bill”) which is due to be considered by the National...
Residential Tenant, Landlord Rights Under Lockdown
In the economic turmoil caused by Covid-19 lockdown, many people have not been able to pay their residential rent. Under government lockdown regulations – which try to ameliorate this problem – where do tenants and landlords stand legally? Two main scenarios emerge in the regulations passed by...
Eric Bonnet-Maes appointed Chief Executive Officer of LexisNexis (RELX Group) for Continental Europe, Middle East and Africa
Eric Bonnet-Maes joined LexisNexis France in 2007 as Sales and Operational Marketing Director before becoming Chief Operating Officer from 2014. Since 2018, he led LexisNexis' Asia region, steering the development of Greater China, Japan, South Korea, India and Southeast Asia from Hong Kong. "I...
Coerced retrenchment agreements jolt the tightrope
Section 189 of the Labour Relations Act (LRA) requires employers, before making any decision to retrench, to consult with the affected employees on a number of issues, the most important of which is any means of avoiding job losses. The employer’s duty to consult before retrenching lies at the...
South Africa’s evolving mineral and petroleum industries
South Africa’s mineral and petroleum industries faced significant changes in 2024 in view of the establishment of the Government of National Unity and legislative developments in these industries. In May 2024, South Africa had its seventh general election the results of which paved the way for...
Employing Foreign Nationals in South Africa
As public pressure and regulatory scrutiny increase, employers must ensure that the employment of foreign nationals is lawful, fair, and properly documented. South Africa’s labour market remains under significant strain, with unemployment levels among the highest globally and economic growth...
Trusted legal research starts with verified sources
Researchers increasingly use artificial intelligence to support research across many fields, including law. While these tools offer speed and convenience, their effectiveness depends on the quality and reliability of the information they draw on. In a legal context, accuracy and source...
Rescission of default judgment, setting aside a judgment and protecting your rights
The principle of audi alteram partem—that every person should be afforded an opportunity to be heard—is a cornerstone of South African law. Nevertheless, litigation does not always proceed with the participation of both parties. Where a defendant fails to enter an appearance to defend, deliver...
The hidden trade marks in business GUIs, and how to make them memorable
Digital business is the new frontier of modern entrepreneurship, and apps have become the gateway to almost every service imaginable. In a global economy driven by interconnectivity and advancing technology, start-up companies in all digital industries, particularly in FinTech, are quickly...
The MTBPS needs to focus on easing the cost of doing business
The Minister of Finance, Enoch Godongwana, has committed himself to the task of pursuing his predecessors’ structural reform agenda and reducing red tape, the progress of which will be keenly noted in the Medium Term Budget Policy (MTBPS) on the 11th of November. Angelika Goliger, EY Africa’s...
When the key person leaves: What financial services businesses need to know about restraints of trade
When a senior advisor or executive walks out the door, especially to join a competitor, your restraint of trade clause is often the only thing standing between you and serious commercial damage. Here is what recent South African case law tells us about what works, what does not and what you need...
Substance over form: Structuring black private equity funds under the B-BBEE framework
The growth of black-managed private equity funds in South Africa is an important development in the transformation of the financial sector. The Sector Codes issued under the Broad-Based Black Economic Empowerment Act (B-BBEE Framework), create a significant incentive for portfolio companies that...
