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Merger retrenchments or operational cuts – Where’s the line?

27 February 2025

When is a retrenchment truly merger-related? The Constitutional Court’s ruling in the Coca-Cola case reshapes the debate on job cuts... and business survival.

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14
Article

New rules: will we say goodbye to unwanted direct marketing?

27 February 2025

The Minister of Trade, Industry and Competition published draft amendments to Regulation 4 of the Consumer Protection Act 68 of... 2008 (“CPA”) for comment late in 2024. The amendments relate to direct marketing communications in South Africa providing for an opt-out registry as well as a pre-emptive block on direct marketing. In this article, we highlight some of the proposed amendments and how this may be a game changer for consumers and direct marketers.

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9
Article

Merger retrenchments or operational cuts – Where’s the line?

27 February 2025

When is a retrenchment truly merger-related? The Constitutional Court’s ruling in the Coca-Cola case reshapes the debate on job cuts... and business survival.

READ MORE
14
Article

New rules: will we say goodbye to unwanted direct marketing?

27 February 2025

The Minister of Trade, Industry and Competition published draft amendments to Regulation 4 of the Consumer Protection Act 68 of... 2008 (“CPA”) for comment late in 2024. The amendments relate to direct marketing communications in South Africa providing for an opt-out registry as well as a pre-emptive block on direct marketing. In this article, we highlight some of the proposed amendments and how this may be a game changer for consumers and direct marketers.

READ MORE
9
Article
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Filter: Donations Tax
The taxes applicable to a deceased estate

29 May 2024

When a person passes, their estate must be reported to SARS and so becomes a new taxpayer with various taxes... applicable. If the deceased had foreign assets, international taxes may also apply. The executor of the deceased estate is responsible for handling all tax matters related to the deceased estate, which can become quite complex, depending on the nature of the estate. In this article, we look at some of the most important taxes applicable to a deceased estate.

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161
Article
Why a clean donation can have sticky consequences

21 February 2024

A donation, made with the best of intent, may still land you in ‘hot’ water with SARS. In this article,... we explain why a donation could result in donations tax being payable to SARS and when and how this could happen.

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263
Article