Articles

EXPATRIATE TAX – WILL IT AFFECT ME?

Many South African expatriates, i.e. South Africans living and working abroad, or planning to will presumably be anxious to know whether the “expatriate tax” which refers to the amended section 10(1)(o) of the Income Tax Act, will apply to them when it comes into effect from 1 March 2020 and in respect of years of…

END OF THE FREE RIDE FOR DEFAULTING TENANTS

INTRODUCTION Good news for landlords who are struggling with non-paying tenants: our courts have recently held that, under certain circumstances, landlords may lawfully disconnect utilities supplied by landlords to non-paying tenants without first needing to obtain a court order authorising the landlord to do so. In the past, our courts have held that landlords may…

RESIGNATION TO AVOID DISCIPLINARY STEPS

It commonly happens that employees resign after receiving a Notice to attend a Disciplinary Hearing, to avoid being dismissed (and to avoid the embarrassment of going through the disciplinary hearing.) Such resignations are usually summary and with immediate effect. It hardly makes sense for an employee who wants to avoid disciplinary steps, to resign on…

NEW HOPE FOR LEGAL REPRESENTATION AT CCMA AND BARGAINING COUNCILS?

It’s been a long-standing principle of dispute resolution at the CCMA and Bargaining Councils, based on the CCMA Rules, that legal representation of any party is never allowed at conciliation or at arbitrations of unfair dismissal disputes, where the dismissal was for misconduct or incapacity, most often poor work performance. A commissioner sitting in the…

TAX ADVISORY SERVICES NOW OFFERED BY THEMIS

In addition to the specialist commercial legal services it currently provides its clients, Themis has the pleasure of announcing that since 1 August 2018 it offers an in-house tax advisory service to complement its commercial law offering. Clients need no longer seek external tax advice as part of any restructure, deal-making and implementation processes.

DECEASED ESTATE

By Sheree du Preez (Associate at Hayes Incorporated) REALISATION OF ESTATE ASSETS AND THE MANNER AND CONDITIONS OF SALE Introduction In this article we address the obligations of the executor and the rights of the heirs in an instance where estate assets, specifically immovable property in the deceased estate, have to be sold by the…