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ENS' Competition Practice bags Elite ranking from GCR100 2024

25 Jan 2024

This accomplishment places us among the world's leading competition law firms and is a testament to the team's exceptional expertise and consistent track record of success.
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ENS awarded Mauritius Law Firm of the Year by the 2024 Chambers Africa Awards

24 Jan 2024

Annually, the Chambers Africa Awards recognise pre-eminence in key jurisdictions in the region. They also reflect achievements over the past 12 months including outstanding work, impressive strategic growth and excellence in client service.
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Frivolous litigation: A warning to practitioners

23 Jan 2024
BY Aslam Moosajee AND Zameer Omar

The North West Division of the High Court has ruled against attorneys for charging clients unnecessarily, citing injustice and a waste of judicial resources
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Collateral arrangements and repos in respect of equities and bonds: A South African tax perspective

23 Jan 2024
BY Michael Reifarth

Collateral arrangements enjoy tax dispensations, while repos lack exemptions, requiring careful consideration of tax implications, including income, capital gains tax, and dividend withholding tax variations
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The potential impact of a taxpayer’s delays on the prescription periods

23 Jan 2024
BY Taryn Solomon

Tax Administration Act's Section 99 limits assessments; Section 99(3)(a) permits SARS to extend periods for material provision failures. Recent cases show SARS extending even with compliant extensions, affecting prescription defense
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Decoding contractual guarantees – Gauteng High Court advocates a businesslike interpretation

23 Jan 2024
BY Aslam Moosajee AND Laurence Mort

In SMBT v Hollard Insurance, the Gauteng High Court interpreted a guarantee's expiration. It focused on whether the guarantor's payment commitment for default by the debtor had lapsed when the guarantee demand was made.
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Section 8EA – "qualifying purpose” test tempered by introduction of ownership requirement

23 Jan 2024
BY Carmen Gers AND Nicolette Smit

New requirement: The person acquiring equity shares for the qualifying purpose must hold them when dividends are received for the relevant preference share in the operating company.
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Is a loan concluded between friends subject to the National Credit Act?

23 Jan 2024
BY Aslam Moosajee AND Sally Williams

In Allied Steelrode v Dreyer, the Supreme Court of Appeal set aside the High Court's ruling, stating that the informal loan lacked an arm’s length basis, impacting the Acknowledgment of Debt's credit agreement status.
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Africa Business In Brief

issue 529 | 21 Jan 2024

issue 529
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Note to FSPs and Start-Ups as Bank of Ghana pilots Regulatory Sandbox

16 Jan 2024
BY Moses Ayiku

The Bank of Ghana launched a Regulatory Sandbox providing a secure space for financial service providers and start-ups to test innovative products for up to six months in August 2022, applications for the 2nd cohort to open in 2024.
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Africa Business In Brief

issue 528 | 14 Jan 2024

issue 528
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Labour Court judgment sends a strong message to Unions and CCMA Commissioners ahead of the New Year

09 Jan 2024
BY Brian Patterson AND Shivani Moodley

In one of the first reportable judgments of 2024, SAA v NUMSA & SACCA, the Labour Court has sent a strong message to Unions which litigate in the CCMA and CCMA Commissioners who consider preliminary issues in the CCMA.
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Africa Business In Brief

issue 527 | 17 Dec 2023

issue 527
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Namibia ESG article series

13 Dec 2023
BY Vanessa Boesak , Stefanie Busch , Camelot Brinkman AND Amarachukwu Odo

Our series explores the legal, financial, and business dimensions in Namibia. From pioneering legal frameworks to advancing financial resilience, each piece is crafted to guide you in fostering sustainable practices in your business.
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Navigating whether a violent strike is protected – Insights from the Labour Court

12 Dec 2023

In the case of AMITU & Others v Shave and Gibson Packaging, the Labour Court examines whether a protected strike lost its status and, if so, under what conditions.
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