Legal

Short-term rentals have become a topical and sometimes contentious issue, particularly in the City of Cape Town. Recent media reports show that listings in Cape Town exceed many international cities, including San Francisco and Sydney. Inside Airbnb, a non-profit data project, reported approximately 26,304 active listings in Cape Town as of 25 June 2025.

The law entitles charged employees to a fair and sufficient opportunity to prepare for the disciplinary hearing. They must also be allowed to testify on their own behalf, bring corroborative evidence and cross-examine the employer’s witnesses. In addition, employees have the right to use an interpreter, receive representation and have an impartial chairperson preside over the matter.

Many South Africans working from home are asking which home office expenses they can claim as tax deductible items. They also want to know how to claim them correctly. This question is especially relevant for the growing number of South African employees working remotely for global companies. Increasingly, these employees are turning to tax practitioners for guidance regarding home office tax claims.

When a trust suffers a loss through negligence, misconduct or mismanagement, can the beneficiaries take legal action directly against a third party? The answer is nuanced. Recent legal developments, such as the McCann vs McCann case in the KwaZulu-Natal High Court, are bringing new clarity to the rights and remedies available to trusts and their beneficiaries.

On 6 August 2025, the cabinet approved the National Water Amendment Act to be tabled at Parliament. This will mark the third amendment to the National Water Act, 1998. The first amendment was in 1999, and the second in 2014. Across South Africa, the government is keenly aware of the issues facing the water sector and is taking decisive action.

When provident fund contributions are not paid, it is the beneficiaries who suffer the most. A reconsideration application before the Financial Services Tribunal confirmed that employers remain bound to honour their obligations. This applies regardless of the probationary status of employees or any transfer of business.

A recent decision from the United States Court of Appeals for the Seventh Circuit, in the matter between Hammond Power Solutions Inc. vs National Union Fire Insurance Co. (2025), provides important guidance on the interpretation of exclusions in commercial general liability (CGL) policies.

Regulation is meant to protect customers, curb risk and keep businesses accountable. However, too often, today’s laws do the opposite. They create impossible trade-offs, criminalise good-faith defenders and punish organisations that try to do the right thing.

While alcohol-related offences can sometimes merit dismissal, this is not always the case. For example, where the employee has clinically been shown to be an alcoholic, treatment rather than punishment should be implemented. This is due to the employee’s incapacity. However, incapacity is not the only factor that could render such a dismissal unfair.

The Supreme Court of Appeal’s recent decision in Assmang (Pty) Ltd vs The Commissioner for the South African Revenue Service (SARS) has sent a clear and sobering message to taxpayers. In tax law, substance always trumps form. While this principle is not new, its application in the context of diesel refunds highlights the immense peril taxpayers face. The Assmang diesel refund case illustrates this danger vividly.