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ABC (Pty) Ltd v Commissioner for the SA Revenue Service (0038/2015) [2016] ZATC 2 (4 March 2016)

BACKGROUND In May 2014, the South African Revenue Service (“SARS”) audited a taxpayer (the appellant) and assessments were raised against the taxpayer in or during December 2014. The taxpayer lodged an objection against these assessments on 5 June 2015, despite the fact that the taxpayer was obliged to lodge said objection within 30 (Thirty) business
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Mobile Telephone Networks (Pty) Ltd and Another v Spilhaus Property Holdings (Pty) Ltd and Others (208/2017) [2018] ZASCA 16 (15 March 2018)

SUMMARY Erf 377 Constantia was owned by the second appellant, Alphen Farm Estate in Constantia (Pty) Ltd (Alphen). Erf 377 Constantia was then subdivided and two precincts were established, a historic precinct and a residential precinct. Alphen remains the owner of the historic precinct which is comprised of sections 1 and 2 of the sectional
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Mashego v Cellier No and Others (2016) 37 ILJ 994 (LC)

SUMMARY The applicant, Mr Mashego, was dismissed for alleged misconduct. In response thereto, he referred an unfair dismissal dispute to the Commission for Conciliation, Mediation and Arbitration (“the CCMA”). The matter remained unresolved at conciliation and, as a result, the applicant referred his case to arbitration, which came before the first respondent in his capacity
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How to fix incorrect valuations/categorisations of properties “in between” property rolls

Introduction It often happens that property owners miss the deadline for objection to incorrect details on a property roll.  If municipal staff advise you that there is nothing you can do after the fact to fix the problem, they are wrong. This article describes the steps that a property owner can take to compel the
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Association of Mineworkers & Construction Union on behalf of Employees v Patcon Construction & Civil Engineering Contractors (Pty) Ltd (2018) 39 ILJ 586 (LC)

SUMMARY The factual matrix from which this judgment arises concerns a retrenchment dispute. The matter pivoting on the consultation process adopted by Patcon Construction & Civil Engineering Contractors (Pty) Ltd (the “Employer”) with the Association of Mineworkers & Construction Union (the “Trade Union”). The Trade Union disputed the Employer’s compliance with the consultation process stipulated
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