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ǼLEX

AELEX secures landmark judgment on whether legislation should apply to trading conducted prior to its enactment, even if tax filings are made after enactment

On 27 June 2022, AELEX secured a landmark judgement for Accugas Limited (“Accugas”) at the Abuja Division of the Federal High Court (“the “FHC) by moving the FHC to hold that the Finance Act, 2019 (“FA 2019”), which was assented to on 13 January 2020 should not apply to t..

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Cliffe Dekker Hofmeyr

Black skin, white masks? Can a litigant request the recusal of a presiding officer on the basis of race in labour disputes?

Can an employee in a labour dispute request that a presiding officer recuse themselves on the basis that the presiding officer is the same race as the employer’s legal representatives? That was the question that the Labour Court had to determine in Cell ..

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Cliffe Dekker Hofmeyr

Almost 10 years in, and still no hope of being rescued: BRP slapped with personal punitive costs order

The recent case of Commissioner for the South African Revenue Services v Louis Pasteur Investments (Pty) and Others may be the first of its kind to admonish the actions of a business rescue practitioner (BRP) by granting ..

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IKM Advocates

Public accounting officers cannot be glorified clerks

In recent years, there have been a number of media reports about procurement malpractice and misuse of public funds by public officers entrusted with such duties.  The reports tend to elicit a lot of public indignation and debate has often centered around who s..

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ENSafrica

The High Court of Uganda emphasises the rights of secured creditors in insolvency proceedings

The High Court recently passed a decision (Bank Of India (U) Limited Vs NC Beverages Limited And Uganda Revenue Authority (Civil Suit 0009 of 2021) highlighting the priority of a secured creditor in the winding up or liquidation of a company. ..

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