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1
Financial Matters Amendment Bill With Amendments To The Insolvency Act Published – Financial Market Participants Have Until Just 8 February To Comment
On 1 February 2019, the South African Minister of Finance published the Financial Matters Amendment Bill (the "Bill") containing a long-awaited amendment to section 83 of the Insolvency Act, 1936.
South Africa
13 Feb 2019
2
The Effect Of Section 131(6) On The Locus Standi Of A Trade Union
It has become a common phenomenon that applications are brought to put into business rescue, companies which are already in liquidation – sometimes long after the liquidation commenced.
South Africa
10 Oct 2018
3
Bill Amending The South African Insolvency Act On OTC Derivatives Published For Comment
As we have written in a number of previous articles, National Treasury, together with the Prudential Authority and the Financial Sector Conduct Authority ...
South Africa
20 Sep 2018
4
Pooling Of Assets In Rwanda: What Message Does The New Insolvency Law Send To Corporate Groups?
It has been long-established by the classic fundamental principles of corporate law that companies are separate and distinct persons from their shareholders, directors and officers.
South Africa
10 Jul 2018
5
Mauritius Supreme Court Sheds Some Light On Priority Of Tax Claims In Liquidations
In The Car Company Ltd (in Liquidation) v. The Mauritius Revenue Authority, the Commercial Division of the Supreme Court ruled that the amount of taxes due under the Value Added Tax Act and the Income Tax Act ..
South Africa
21 Jun 2018
6
Revised Debt Reduction Rules
The debt reduction provisions contained in section 19 of the Income Tax Act, 1962 and paragraph 12A of the Eighth Schedule to the Act have been amended with effect from 1 January 2018 and are applicable to years ...
South Africa
29 May 2018
7
Protecting Debtors Under Administration In Uganda From Legal Proceedings By Their Creditors
The case of Uganda Telecom Limited v Ondama Sammuel t/a Alaka & Co (Miscellaneous Application No. 12 of 2018) presented the Ugandan courts with an opportunity to test the provisions of the Insolvency Act, 2011 ...
South Africa
29 May 2018
8
Revised Debt Restructuring Tax Rules
The Taxation Laws Amendment Bill introduces a revised set of rules that will apply to debt restructuring transactions that occur during years of assessment that commence on or after 1 January 2018.
South Africa
13 Nov 2017
9
When Without Prejudice Isn't
The without prejudice rule has long been part of South African law. This rule provides that statements, including admissions of liability, made in an attempt to settle litigation between parties.
South Africa
14 Jul 2017
10
Bad Debts: Effect On Exchange Gains Or Losses
The tax treatment of unrealised exchange gains or losses poses certain challenging questions when a foreign denominated debt becomes irrecoverable.
South Africa
31 Mar 2017
11
Hanjin Shipping - Current Jurisdictional Status And Options - South Africa
The collapse of Hanjin, the world's seventh largest shipping container carrier, and its immediate impact in South Africa and its shipping industry, remains to be seen.
South Africa
10 Oct 2016
12
Defaulting On Loan Agreement Instalments: When Does A Creditor's Claim Prescribe?
Acceleration clauses are commonly found in loan agreements that require debtors to make repayment in instalments.
South Africa
8 Sep 2016
13
Restructuring In Africa – An Employment And Labour Law Perspective
Generally, for retrenchments to be lawful in most jurisdictions they must be substantively and procedurally fair.
South Africa
5 Jul 2016
14
Can A Retrenchment Process Start Before A Business Rescue Plan Has Been Approved?
In a recent case, the Labour Court needed to consider the interplay between section 136 of the Companies Act, 2008 and section 189 of the Labour Relations Act, 1995 ("the LRA").
South Africa
11 May 2016
15
PST Energy Shipping And Product Shipping And Trading SA v. OW Bunker Malta And ING Bank SA (Res Cogitans): The Implications Of The Judgment
The OW Bunker Group 2013 "Terms and Conditions of sale for Marine Bunkers" provide for English law and London arbitration.
South Africa
13 Aug 2015
16
The Just And Equitable Principle Of Winding Up Solvent Companies
This circular will examine the principles relating to the winding up of a solvent company on the basis of what is referred to as the just and equitable principle.
South Africa
18 Sep 2014
17
The Liability Of Shareholders For The Tax Debts Of A Company
It has a long been a principle of company law that the debts of a company are not the debts of its shareholders.
South Africa
23 May 2014
18
SCA Sets Aside Dispositions Resulting In Creditors Getting 70c In The Rand
On 28 March 2014, the Supreme Court of Appeal handed down judgment in Gavin Cecil Gainsford N.O. & others v Tanzer Transport Ltd & others.
South Africa
15 Apr 2014
19
Managing Risk Under Intellectual Property Licences
A lot is written about structuring robust intellectual property licensing programs, whether from the perspective of licensors or licensees of intellectual property rights.
South Africa
27 Mar 2014
20
Judgment Confirms Practice Of Advance Dividends In Insolvencies
The making of advance dividends before the confirmation of a liquidation and distribution account has been a longstanding insolvency practice.
South Africa
24 Mar 2014
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