Many of our clients own property registered to the names of Close Corporations or Companies. In difficult financial times it is easy to attempt to save some funds by not lodging tax returns with SARS and saving the costs of auditing, etc. This is a very dangerous practice as SARS has the right in terms of Section 83(3) of Act 71 of 2008 to deregister the Close Corporation or Company simply by giving notice and confirming the notice in their records.
What happens when employees are no longer able to carry out their employment obligations due to injury or illness? In terms of Labour legislation, an employer is required to reasonably accommodate the needs of that employee as there can be no fault attributed to the employee for incapacity due to ill-health or injury.
It has been said that a dog is a man’s best friend, but what happens when our precious k9’s act out of control and bites a passer-by? The South African law of delict engages primarily with "the circumstances in which one person can claim compensation from another for harm that has been suffered." JC Van der Walt and Rob Midgley define a delict "in general terms as a civil wrong," and more narrowly as "wrongful and blameworthy conduct which causes harm to a person."
In early July, the National Treasury caused ripples when it published its latest draft tax law amendments. These amendment, which can be read (here) proposes that the well-known tax exemption, which applies to South Africans working overseas, come to an end.
The Local Municipality and its obligation to provide: Baron and Others v Claylite (pty) Limited and Another  ZACC 24. A recent decision handed down by Pretorius J, in the Constitutional Court of South Africa emphasizes the obligation on a local municipality to provide for citizens who are subject to private evictions.
The attorneys of Kemp & Associates attended the Annual General Meeting of the Tygerberg Attorneys’ Association at the end of May. We are proud to announce that two of our colleagues, Stian van Zyl and Samantha Bossenger have been elected to the Tygerberg Attorneys’ Association for 2017/2018.