Alcohol in the Workplace: Legal Compliance and Employee Support
Introduction There are occasions when an employee arrives at work with a noticeable scent of alcohol, which should not be ignored. In such cases, immediate termination of employment may not be the most prudent response, despite appearing justified at first...
Factors to Consider When Starting a Business
Introduction Starting a business begins with identifying a commercial idea with the potential to generate profit. This process involves defining the business’s objectives and considering practical elements, such as whether a vehicle is needed for operations and...
Asset for Share Transactions Unpacked
Section 42 of the Income Tax Act 43 of 1961 as amended (“ITA”) is a critical provision that offers significant advantages for taxpayers involved in corporate restructuring. This section allows for what is known as an asset-for-share transaction, where a taxpayer can...
Understanding the Impact of Whole Agreement Clauses and the Parol Evidence Rule in Contractual Disputes
Introduction In commercial agreements, it is common for contracts to include a “whole agreement” clause, intended to capture the entire understanding between the parties. Such clauses, together with the parol evidence rule, play a significant role...
Recent Comments