Legal Blog

Welcome to the Legal blog, featuring legal articles, research, information and insights. Content submitted by legal practitioners for legal practitioners and curated by LexisNexis’s team of editors to provide the latest insights and information.

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Legal Recent Articles

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  • Boost legal research skills with self-paced online course
    Practical legal research skills have taken on even greater importance in 2020, as legal professionals look to improve efficiency and productivity in the new normal brought on by COVID-19.
  • Tax Win against SARS
    SARS is expected to exercise its considerable power to collect the correct amount of taxes to the benefit of the fiscus. However, this does not mean that rogue officials can act outside the law and appoint banks as collection agents, as they see fit.
  • Understanding a voluntary association of persons
    A voluntary association of persons is an entity that is useful for those interested in conducting a business for a public-benefit purpose. Namely, because it is relatively straightforward and economical to use. This article informs readers about a voluntary association of persons by discussing its origins, the applicable law and why it is valuable for a group of persons aiming to achieve a common objective.
  • The South African Merchant Shipping Bill, 2020
    When the South African Merchant Shipping Bill, 2020 is passed into law, it will allow for South Africa to align itself to the best international practices; to ensure the growth and development of the local economy; and to meet its international obligations under its bilateral and multilateral agreements as well as the duly adopted conventions with respect to navigation and shipping matters in general.
  • Home office Expenditure - When can you claim from SARS
    Taxpayers needing to work from home have been asking whether they may claim a deduction from their taxes for expenses they incur in doing so. The good news for some is that it is possible to claim a deduction where one meets the criteria for this; however, the permutations in the context of employees are quite limiting and dependent on careful consideration and planning.
  • A Tale of Caution for VAT Vendors
    The Supreme Court of Appeal confirms that 15% VAT is chargeable on cross-border goods and services. For vendors flouting the provisions of the Value-Added Tax Act, 1991 in attempt for their supplies to be (incorrectly) zero-rated, the consequences could be disastrous; a lesson which a vendor learned when it approached the Supreme Court of Appeal (“the SCA”) in Diageo South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (330/2019) [2020] ZASCA 34 (“Diageo”).
  • The Storm Before the Calm or the Calm before the Storm
    It has been some time since the new sulphur regulations came into force for sea transportation, compelling shipowners and shipping companies alike to ensure that their vessels burn fuel containing a sulphur amount of no more than 0.50%.
  • Meyers and Rule 41A: Some thoughts on the Protagoras Paradox and the appropriate resolution of medical negligence matters
    Meyers and Rule 41A: Some thoughts on the Protagoras Paradox and the appropriate resolution of medical negligence matters - complex medical facts must be weighed against the background of challenging legal principles and they often depend for their outcome on fine distinctions which make the result of such matters uncertain and unpredictable, which is why the alternative of mediating such disputes is worth serious consideration.
  • Supreme Court of Appeal curbs abuse of Section 24C
    In the recent case of CSARS v Clicks Retailers (Pty) Ltd (58/2019) [2019] ZASCA 187, the Supreme Court of Appeal (“the SCA”) sided with SARS in its interpretation of section 24C of the Income Tax Act, No. 58 of 1962. Contractors and others who avail themselves to this provision should heed the permutations set by this judgment, which was delivered on 3 December 2019.
  • Tax Highlights from the 2020 Budget Speech
    Many taxpayers will breathe a sigh of relief following Finance Minister, Tito Mboweni’s, 2020 Budget Speech. Many pundits predicted that the Minister’s hands were tied and he would have no choice but to increase the VAT rate or at least tax rates across the board. Instead, the Minister afforded some relief to taxpayers with an above-inflation increase in the personal income tax brackets and rebates.
  • It’s real change taxpayers need, not just promises – the Budget Speech 2020
    The spirited Budget Speech given by Minister Tito Mboweni this Wednesday may have given many taxpayers a sense of cold comfort in otherwise tumultuous economic conditions in South Africa. However, aside from the quips about pot plants and there being no VAT increase, the proposals made are simply not enough for taxpayers anymore.
  • Cabotage – it’s global?
    The world has entered into an era of globalisation like never before, where goods from across the world can be made readily accessible right up to a consumer’s front door. This is possible thanks to the shipping and international trade industry. The World Shipping Council has reiterated the immense global influence of the shipping industry by stating:
  • Taking Identity Management Seriously – Preventing Identity Theft
    “Identity theft, criminal investigations of the dead or missing, mass disasters both by natural causes and by criminal intent – with this as our day to day reality, the establishment and verification of human identity has never been more important or more prominent in our society. Maintaining and protecting the integrity of our identity has reached levels of unprecedented importance and has led to international legislation to protect our human rights.” – (Forensic Human Identification: An Introduction, 1st Edition - Tim Thompson, Sue Black)
  • Taking Identity Management Seriously – Self Sovereign Identities
    Synthetic identity theft, or rather synthetic identity creation, has become a major breakthrough for fraudsters. The days of having to find a ‘mark’ with a good credit standing who ticks all the boxes for stealing their identity in order to defraud financial and other institutions, are fast disappearing. Syndicates have evolved in their methods of theft and fraud, safe in the knowledge that they can neither be identified, nor caught, and never be prosecuted.
  • Synthetic identity “creation” - a tsunami of problems for financial institutions
    Synthetic identity theft, or rather synthetic identity creation, has become a major breakthrough for fraudsters. The days of having to find a ‘mark’ with a good credit standing who ticks all the boxes for stealing their identity in order to defraud financial and other institutions, are fast disappearing. Syndicates have evolved in their methods of theft and fraud, safe in the knowledge that they can neither be identified, nor caught, and never be prosecuted.
  • Technology will always win
    Legal practitioners are creatures of tradition and certainty. They prefer all rules to be codified and all legislation to be clear. They yearn for certainty and frown upon ambiguity within contracts, laws and especially legal proceedings. Thus there is a call for the codification of video conferencing, through video links, within the Uniform Rules of Court.[2]
  • IMO 2020 Global Sulphur Cap
    It has been almost one month since new sulphur regulations came into force for sea transportation, compelling shipowners and shipping companies alike to ensure that their vessels burn fuel containing a sulphur amount of no more than 0.50%.