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Covid-19 and the national lockdown: government support to employers/employees through the COVID19 TERS

By Pierre van der Merwe – Partner, Jordan Dias – Associate and Alisha Naik – Candidate Attorney Updated in line with the amended Directive issued by the Department of Labour as at 8 April 2020 1. Introduction The COVID-19 pandemic has presented an unparalleled level of economic uncertainty in South Africa.  The spread of the
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COVID-19 BLOCK EXEMPTION FOR THE RETAIL PROPERTY SECTOR

By Kyle Venter, Candidate Attorney and Anja van Wijk, Senior Associate Introduction This article explores the legal implications of a recent notice gazetted by government on the 24th of March 2020. The notice comes in light of the recent developments unfolding in South Africa emanating from the COVID-19 outbreak, which has now been declared a
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Measures to be Implemented in Community Schemes during Lockdown

By Lisa Schmidt, Associate and Lauren Squier, Associate Designate Introduction The period of lockdown presently being experienced by South Africans in response to the COVID-19 pandemic has resulted in much confusion and alarm, not least of which amongst members and occupants of sectional title schemes. Many members of society are unsure or unaware of what
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Z v Commissioner for the South African Revenue Service (IT4412) [2019] ZATC 13 (26 August 2019)

SUMMARY Background The Mr Z (the “Appellant”) was diagnosed with multiple sclerosis and peripheral polyneuropathy. As a result thereof, he claimed medical tax credits in terms of section 6B(1) of the Income Tax Act 58 of 1962 (the “ITA”) for the expenses that he contended he had incurred for treating his disability. The Appellant disputed
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McNair v Crossman and Another (A5023/18) [2019] ZAGPJHC 298; 2020 (1) SA 192 (GJ) (5 September 2019).

BACKGROUND The Appellant in this case is Gillian McNair, the former wife of the late Steven McNair (the “Deceased”). The Deceased, prior to his death, registered the McNair Family Trust (the “Trust”) nominating his wife and children as beneficiaries of the Trust. While the Deceased was alive, the trustees were the Deceased, the Appellant and
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