Tag: Webber Wentzel

A recent Labour Court judgment has upheld an employer’s right to require employees to have a COVID-19 vaccination or provide a weekly negative test if they decline to be vaccinated, but it leaves several important questions unanswered.

The latest move by SARS to require the withholding of PAYE from annuity payments at an 'Effective Tax Rate' as required in directives issued to payers of annuities may help some annuitants to plan their finances but may disadvantage others.

Although personal rights are clearly assets for capital gains tax (CGT) purposes, they add a layer of complexity which has not been clarified in recent court decisions. Personal rights play an important role in the determination of capital gains and losses.

A recent judgement Woolworths v CCMA and others [2021] ZALAC 49 in the Labour Appeal Court (LAC) held that an employee can be fairly dismissed for dishonesty if the employee claims to be ill and then uses sick leave entitlement to attend a sports match.

Is it possible for creditors to apply for the winding up of a South African branch of a foreign company (an external company), even if the foreign holding company remains solvent, since the two entities are legally one and the same entity?

SARS has published a draft model and proposed legislation to establish an advance pricing agreement programme and is inviting comments on it by the end of January.

South Africa was the first country in the world to grant the tax concession in Section 37D of the Income Tax Act to protect biodiversity, which provides a sustainable financing solution. Biodiversity is a key element of tackling climate change, and it is an area in which South Africa has demonstrated flexibility and innovation.

On 12 November 2021, the Constitutional Court held in favour of mining employers in a historic secondary strike judgment (Association of Mineworkers and Construction Union and Others v Anglo Gold Ashanti Limited t/a Anglo Gold Ashanti and Others [2021] ZACC 42).

A recent judgement by the Labour Court addresses the role that incapacity can play when an employee is charged with misconduct, and whether an employer is required to exclude the possibility of incapacity in these circumstances.

Following the local government election, the focus now is on the potential coalitions. In numerous municipalities, including five of the metropolitan municipalities, no party was able to achieve more than 50%, thus triggering an intense and potentially heated negotiation with regard to possible coalition governments at a local level.