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Tax Implications of Settlement Awards for Recreational Club

Written by Marc Barros Gevers, Candidate Attorney and Dingumuzi Ndhlovu, Associate Introduction As the old adage goes, nothing is certain in life but death and taxes. However, unlike the former, there are certain entities which are exempt from normal tax. These tax-exempt entities are provided for in Section 10 of the Income Tax Act 58
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The Labour Relations Act: An Introduction To Section 197 Employees’ Transfers

Written by Ayanda Katjitae, Associate and Frank Sebatana, Candidate Attorney BACKGROUND   Many companies, domestically and Internationally, are suffering the aftermath of COVID-19 Lockdown measures. Companies have experienced losses and, accordingly, are reducing costs by either downsizing and/or outsourcing their workforce. This article, deals with the transfer of employee contracts to a new employer as contemplated
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Lemley v Commission for Conciliation, Mediation and Arbitration and Others [2020] 7 BLLR 676 (LAC)

Written by Stef de Gouveia and checked by Mohau Ledwaba Background:  In this matter, the Labour Appel Court (the “Court”) had to determine whether the judgment and order of the Labour Court previously, which dismissed a review application brough by Mr Edward Lemley (the “Appellant”), was correct.  The main issue relates to the third respondent,
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National Health Laboratory Service v Van Vuuren (2010/41313) [2020] ZAGPJHC 212 (10 September 2020)

Case summary written by Snazo Tuswa and checked by Jeannique Booysen Background In January 2006, the National Health Laboratory Service (“the Plaintiff”) employed Mariana Magdalena Lloyd-Jansen Van Vuuren (“the Defendant”) as a junior registrar. At this time, the parties concluded a written agreement (“the initial agreement”) setting out the terms and conditions of the Defendant’s
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Adams v National Bargaining Council for the Freight and Logistics Industry and Others (CA2/2019) [2020] ZALAC 10 (18 May 2020)

Case summary written byWade O’Connor and checked byAndrew Lawrie BACKGROUND This appeal arose from a referral for unfair dismissal, by an aggrieved employee (“Adams”), to arbitration under the auspices of the National Bargaining Council for the Freight and Logistics Industry (the “Council”).  The prescribed dispute referral form was signed by an attorney on behalf of
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