Is your disclosure “voluntary”?

In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue before the SCA was whether the South African Revenue Services (SARS) was correct in rejecting Purveyors South Africa Mine Services (Pty) Ltd’s (Purveyors) Voluntary Disclosure Programme application (VDP application) for […]

Who takes the fall for spillage incidents in shopping centres?

This question of liability amid spillage cases has never been fully settled in our law until recently when the case of Holtzhausen v Cenprop Real Estate (Pty) Ltd and Another [2021] 2 All SA 457 (WCC) created some doubts on the legal position of an owner or manager of a shopping mall in “spillage cases”. […]

Revisiting vicarious liability

As a point of departure, the doctrine of vicarious liability means that the employer is held liable for the wrongful acts or omission of its employees.  The difficult issue which one needs to examine when dealing with these sorts of cases is to establish whether the wrongful act arose in the course of the employee’s […]