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Informal restructuring or business rescue
Business rescue proceedings are formal legislated proceedings, under Chapter 6 of the South African Companies Act 71 of 2008 ("The [...]
Application of the participation exemption to the disposal of shares by a controlled foreign company
INTRODUCTION The participation exemption provides a useful and simple tax planning tool which should always be considered when dealing [...]
Shapes can speak a thousand words
The London Taxi Company has had its UK trade mark registration of the shape of its black cab declared invalid [...]
Ratepayers association tackles the Shebeen regulations
INTRODUCTION On 1 November 2017 the Gauteng High Court, Johannesburg found in favour of the Yeoville Bellevue Ratepayers' Association [...]
Coal for Christmas – Diener N.O. v Minister of Justice and others
It is that magical time of the year where images are abound of Christmas trees, fairy lights, delicious pudding, family [...]
Tax court resolves age-old problem
INTRODUCTION For as long as anyone can remember, a tension has existed between the rules relating to the valuation [...]
