Tag: evidence

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.

The High Court of South Africa, KwaZulu-Natal Local Division, Durban, recently delivered judgment. This follows a dispute concerning the supply of liquid petroleum gas (LPG). The Plaintiff, a supplier of LPG, had provided the product to the First Defendant over several years.

In the recent case of SMD Technologies (Pty) Ltd v Tavares and Another ([2024] ZALCJHB 546), the Labour Court upheld the enforceability of restraint of trade agreements in South African employment law. The court emphasised that these restraints must be reasonable and must protect legitimate business interests.

Four years after a seemingly ordinary dinner ended in emergency surgery, the Western Cape High Court has served up a stern warning to the hospitality industry. If a hazardous object reaches a diner’s plate, negligence may be inferred unless the restaurant can prove otherwise.

The twenty-fifth thrilling novel in the globally bestselling Women's Murder Club series. Sergeant Lindsay Boxer's friend and former partner is brutally murdered in San Francisco's Golden Gate Park. Homicide detective Lindsay Boxer knows her way around a crime scene.

The 40th Alex Delaware novel from the No. 1 New York Times bestselling master of suspense. In the middle of the night, Detective Lieutenant Milo Sturgis is called to a Westside hospital. A young woman has been left dead at the entrance to the E.R.

Employers and managers have the prerogative to set workplace rules and standards, including performance standards. Oftentimes, managers come across as being harsh, bullish, dismissive, or overly critical when attempting to enforce certain workplace standards.

While many audit tools and methods have evolved over time, the practice of audit has been in existence for years. But how do we as auditors stay ahead of the curve of emerging technologies? As audit professionals we often find ourselves facing unique challenges ranging from misalignment with auditees to insufficient identification of changing risk areas with technology advances and keeping pace with emerging technologies while ensuring the integrity of financial information.

A registered trademark is vulnerable to revocation or cancellation for non-use if it has not been used for the goods and/or services for which it is registered for a certain amount of time. In most instances this time period is five years and is calculated from the date of registration, as in South Africa and the European Union.

In a recent case of MM obo GM v the North West Province's Department of Health MEC, (782/2022) [2024] ZASCA 52, an appellant's claim for certain damages was struck from the roll by the Supreme Court of Appeal and her claim for personal damages was remitted to the trial court for determination.