Tax Judgments: What are they? What do I need to know?
A debt is legally enforceable when it is made an order of court. Chapter 11 of the Tax Administration Act 28 of 2011 regulates the recovery of tax by SARS. Part B thereof relates to the civil judgment procedure. Section 172 of the Tax Administration Act 28 of 2011 (“TAA”) allows SARS to obtain civil more...
Con Court Sets the Record Straight: Tax judgments can be rescinded
If a taxpayer owes money to SARS and does not pay, SARS may file a certified statement with a competent court, which will be “treated as a civil judgment” (section 174 of the Tax Administration Act 28 of 2011 (“TAA”)). Recently the Constitutional Court finally set the record straight in Barnard Labuschagne Incorporated v South more...
We are proud to announce that Peter Turner has been promoted to Senior Associate at DML.
Peter was admitted as an attorney in December 2012 and holds LLB and LLM (Constitutional Law) degrees obtained from the University of KwaZulu-Natal. Since his admission as an attorney, Peter has practiced mainly, although not exclusively, in the fields of commercial litigation / dispute resolution and labour law. Before joining DML Inc in February 2018, more...
Bool Smuts v Herman Botha – Right to Privacy v Freedom of Expression
On 10 January 2022 the Supreme Court of Appeal handed down a landmark judgment in the matter of Smuts and Another v Botha and Another (887/2020) [2022] ZASCA 3 (10 January 2022) which gives us an inside look at how our privacy laws are applied by the courts. Summary In this matter, Bool Smuts, a more...
Mandatory Workplace Vaccination Polices: So it Begins…
On 21 January 2022 the CCMA delivered its findings in the unfair dismissal dispute of Mulderij v The Goldrush Group (case number: GAJB-24054-21), where it confirmed that the dismissal of an employee pursuant to a refusal to adhere to an employer’s mandatory workplace vaccination policy (“MWVP”) may be considered substantively fair. It is the first more...
A step-by-step guide to having your documents commissioned
“Please, go back to the commissioner of oaths and repeat the process – you skipped a page!” – do these words sound familiar? Having documents commissioned should be a relatively simple task. In practice, however, minor mistakes, like a missed initial, can undermine the integrity of the entire process. Unfortunately, this is often only cured more...
M Booysen v J Dolley-Major (Case No: 5043/2021) Landmark case – Naming an alleged rapist on social media
We are all aware of the serious legal consequences of defamatory posts on social media, but as discussed in my article on defamation and the elements that need to be proven, it is an intricate area of law and there is a constant weighing of individual rights by the courts. This case is an excellent more...
Let’s talk about defamation of character…again
Why do we have to continue talking about this? Defamation of character has become one of the most frequent issues that clients raise with attorneys. Either they are being defamed on social media or are accused of defaming someone else or a business on social media. It would be easy to keep blaming it on more...
Judicial redress in contracts: a balancing act
On 5 November 2019, Beadica 231 CC and Others v Trustees for the time being of Oregon Trust and Others (CCT109/2019) was before the Constitutional Court. This case made its way up, starting in the Western Cape High Court, then to the Supreme Court of Appeal (“SCA”), and finally, to the Constitutional Court. The judgment more...
We are proud to announce that Megan Scott has been promoted to an Associate at Dingley Marshall Lewin.
Megan was admitted as an attorney in December 2018 and joined our firm in 2019. She has worked in our litigation department for over 2 years and has gained experience working and advising on various matters including disputes involving commercial and non-commercial agreements, property and labour disputes, e-commerce and consumer rights, company and insolvency law. more...
Liquidations: Compulsory and Voluntary
A company can be liquidated regardless of whether it is solvent or insolvent. If a company is insolvent, it is unable to satisfy its debts as and when they come due (this is referred to as commercial insolvency). If the company is solvent, it has the option of being liquidated for reasons other than that more...
Summary Suspensions in Employment Law – Long or right?
Many, if not all, employers have had to grapple with the riddle of how best to deal with employees who have misconducted themselves to a degree requiring suspension, and how best to affect such a suspension (pending lawful disciplinary proceedings, of course) whilst giving effect to the employee’s fair process rights under South African employment more...