Tag: Garlicke and Bousfield

In Legal Aid SA v Jansen (LAC), the employer appealed against the Labour Court’s decision whereby it held that the dismissal of the employee was automatically unfair in terms of section 187(1)(f) of the Labour Relations Act (LRA) and that he had been unfairly discriminated against in terms of section 6 of the Employment Equity Act, on the basis of him suffering from depression.

Voluntary Disclosure Programme (VDP) applications have been a permanent part of our law since 2012. The essence of a VDP application is that a taxpayer is incentivised to disclose to SARS a tax default by being granted some relief from the consequences of their default.

While a tax judgment may have all the effects of a judgment, it is not a judgment in the ordinary sense, but rather an enforcement mechanism for the recovery of tax. If a person has an outstanding tax debt, SARS may, after giving at least 10 business days’ notice, file with the court’s registrar a certified statement setting out the amount of tax payable.The effect of such filing is that it must be treated as a civil judgment lawfully given in favour of SARS for a liquid debt for the amount specified in the statement.

On 26 June 2020, the High Court in Johannesburg dismissed with costs an application for the certification of a class action by Steinhoff shareholders against the directors and auditors of Steinhoff companies, having determined that the shareholders do not have a triable case. 

Section 179 of the Tax Administration Act, 2011 allows SARS to issue a notice to a person who holds or owes money, including a pension, salary, wage or other remuneration, for or to a taxpayer, requiring the person to pay the money to SARS in satisfaction of the taxpayer’s outstanding tax debt.

Employee quarantines, reduced demand, disrupted operations and restricted movements are just a few of the challenges faced by business during the Covid-19 pandemic.

The recent Supreme Court case of Murray NO and others v African Global Holdings (Pty) Ltd concerned the group of companies known as the Bosasa Group, which has received much scrutiny under the Zondo Commission into State Capture.

The collection and use of personal information in private estates and gated communities in South Africa is common. Visitors are often required to provide personal information to security companies like full names, contact number, vehicle registration and, with the development of technology, vehicle licence and ID or driving licence details are also required.

In a recent hearing before the Gauteng High Court, Hlumisa Investment Holdings RF Ltd v Kirkinis 2019 (4) SA 569 (GP), the minority shareholders of a holding company attempted to use provisions of the Companies Act, No. 71 of 2008 ('the Act') to claim damages from the directors of the company for the reduction in value of their shares. 

The Property Practitioners Bill has now been signed into law by the President but it is not yet known when the Act will come into operation. The new Act deals with the marketing, promotion, managing, sale, letting, financing and purchase of immovable property and any rights, obligations, interests, duties or powers associated with or relevant thereto.