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When can you set your mind at ease? Tax and the prescription issue

21st August 2026 SARS is generally prohibited from challenging income tax assessments that are over three years old, unless it can prove that the taxpayer was not... 

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The Bogeyman that is the GAAR

21st August 2026 The general anti-avoidance rule – or the GAAR as it is “fondly” referred to in the tax world – has had a lot of media attention in the past short... 

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South African exporters: Take note!

21st August 2026 The EU’s Carbon Border Adjustment Mechanism has shifted from paperwork to payment in 2026 and South African exporters of steel, aluminium, cement... 

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A tale of two disaster declarations

21st August 2026 In recent years, South Africa has declared two national disasters aimed at protecting thousands of lives. One brought the country to a standstill,... 

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Substance over form: Structuring black private equity funds under the B-BBEE framework: The importance of active management

21st August 2026 1. Introduction 1.1. The growth of black-managed private equity (“PE“) funds in South Africa is a significant development in the transformation of... 

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What you need to know now to protect your brand in China

21st August 2026 Brand owners take note. Effective 2027 China will amend its Trade Mark Law. Efforts to curb trade mark hoarding are further prioritised coupled... 

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Bad process doesn’t make a good dismissal bad: LAC draws a clear line between procedure and substance

21st August 2026 South African labour law has long recognised that a dismissal can fail for one of two reasons. The employer may not have had a fair reason to... 

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Reinstated today, retrenched tomorrow? The limits of redundancy as a defence to reinstatement

21st August 2026 Reinstatement has long been recognised as the primary remedy for substantively unfair dismissal under the Labour Relations Act. Yet employers... 

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