January/February 2021

New corporate identity for Juta

By Kgomotso Ramotsho Juta relaunched its corporate identity at a relaunch webinar on 19 November 2020, as one of the ways to meet the shift in its customer demands. Chief […]

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Webber Wentzel recognised as South Africa’s Law Firm of the year

By Kgomotso Ramotsho Webber Wentzel started the year on a good note when the company was announced as the winner of the South Africa Law Firm of the Year category […]

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Judiciary mourns the death of retired Justice Mthiyane

By Kgomotso Ramotsho The Office of the Chief Justice (OCJ) is mourning the passing of retired Supreme Court of Appeal (SCA) Justice, Khayelihle Kenneth Mthiyane. The statement released by the […]

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Driver’s licence and own vehicle no longer an employment requirement

As 2021 begins amidst the second wave of the COVID-19 pandemic, South Africa (SA) was moved back to Adjusted Alert Level 3, on 29 December 2020, in order to curb the […]

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Letters to the editor – January/February 2021

PO Box 36626, Menlo Park 0102 Docex 82, Pretoria E-mail: derebus@derebus.org.za Fax: (012) 362 0969 Letters are not published under noms de plume. However, letters from practising attorneys who make their identities […]

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Inspection of accounting records

By Rampela Mokoena In the article ‘Handling of trust money – dealing with the obligations of a trust account legal practitioner’ 2019 (May) DR 6, I suggested that the Legal […]

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The dichotomy of a VAT benefit for welfare organisations

COVID-19 has caused mass financial turmoil to virtually all entities. Welfare organisations, in particular, are suffering as philanthropic donations have significantly decreased during this time. Accordingly, it is necessary for […]

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Parking in sectional title schemes

By Raymond Meyer In my experience as a conveyancer, since the early days of sectional titles schemes, and also as an owner, parking and more particularly, the use and abuse […]

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The restraint of trade clause and entrepreneurs in contemporary South Africa

The current economic climate in South Africa (SA), especially considering the consequences that COVID-19 has had on the possible economic capabilities of a multitude of South Africans, some may ponder […]

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Financial implications for selling immovable property – is it classified as capital or revenue?

Whether a receipt or an accrual is ‘capital’ or ‘revenue’ in nature, in calculating a taxpayer’s taxable income, is probably the most common issue that arises in income tax litigation. […]

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