Tag: litigation
VAT input claims – a costly legal lesson
A recent Supreme Court of Appeal (SCA) ruling should deliver a stark warning to businesses claiming input Value Added Tax (VAT) deductions without a watertight legal foundation. In Aveng Mining Shafts & Underground v CSARS (1192/2023) [2025] ZASCA 20, the SCA sided with South African Revenue Service (SARS) and disallowed almost R17.5 million in VAT input claims.
Transaction insurance claims – key trends and insights
Our 5th Global Transaction Solutions Claims Study uncovers emerging trends in insurance claims. The report focuses on Representation and Warranties (R&W), Warranty and Indemnity (W&I) and tax insurance. The study examines claim size, frequency and severity in North America (NA), Europe (including the UK), the Middle East and Africa (EMEA) and Asia and Pacific (APAC).
Public liability insurance is not a free pass for careless behaviour
Recently, the Johannesburg High Court dismissed a personal injury case against an institution. The court found no evidence of negligence or wrongdoing on its part. In recent years, South Africa has witnessed a growing trend of litigation.
Lessons from the US – timely disclosure in claims-made policies
Can a professional services firm rely on a client’s assurance to avoid notifying its claims-made liability insurer of a claim? This question holds significant importance in claims-made professional liability insurance. The insured must disclose potential claims upon first becoming aware of an error or omission.
SARS compliance and enforcement
The South African Revenue Service (SARS) continues to face challenges in collecting receivables and addressing disputes with taxpayers. The SARS Annual Report for 2023/24 highlights intensified efforts in tax debt collection and dispute resolution. SARS is implementing new strategies and refining processes to tackle challenges in enforcing tax compliance.
In-house IP portfolio management
The responsibility for the management of an intellectual property (IP) portfolio for any business is a daunting task. For that reason, many entities create a dedicated position within their broader legal team to oversee and safeguard their IP. Having been thrown into this role myself in my career, I have compiled a list of a few tips and tricks which may stand you in good stead on your first day on the job as in-house counsel, tasked with protecting your company’s IP.
SARS targets tax practitioners for clients’ tax debts
The Supreme Court of Appeal has backed Commissioner Kieswetter and issued a stern warning to all South Africans to refrain from assisting others in evading their tax obligations. Where you are caught, South African Revenue Service (SARS) will go after your personally. This is now settled law in South Africa and directors or companies, tax advisors, lawyers, accountants, or even payroll professionals can find themselves on the hook.
Insurance claim settlement disputes – policyholder and insurer options
When a liability insurance policyholder is being sued, they refer that legal case to their insurer. If a claim in question falls within the four corners of a policy, the insurer handles the claim on behalf of the policyholder. If the matter goes to court, the court papers cite the policyholder (not the insurer) as the litigant.
AI professional indemnity insurance
Artificial Intelligence (AI) is arguably one of the most prolific buzzwords of the past decade. Since the advent of ChatGPT in late 2022, AI has become a hotly debated topic beyond the boardroom, reaching casual dinners and braai's. True, AI presents potentially both humanity’s greatest achievement and unknowable prodigious risk. True, AI presents potentially both humanity’s greatest achievement and unknowable prodigious risk.
BOOK REVIEW | In Whose Place?
Contesting one’s place remains central to confronting the lingering impact of colonisation and apartheid, emerging as it does out of the intermingling of our environments, histories, languages and experiences. In this volume, architects, anthropologists, artists, urban planners, activists and historians examine the ways in which people are rethinking, repurposing and reusing colonial and apartheid architecture and infrastructure.