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The recent Supreme Court decision inAlteo Energy Ltd (“AEL”) v Assessment Review Committee & Anor (2025 SCJ 47)provides welcome clarity on the application of Mauritius' partial exemption regime for interest income. The ruling has direct implications for businesses navigating the conditions required for claiming the 80% exemption under the Income Tax Act 1995 (“ITA 95”). It sets a significant precedent in tax interpretation, reaffirming that statutory provisions must be applied as written without additional unwarranted conditions...

On Friday, 29 November 2024, GN. 5588 was published inGovernment GazetteNo. 51657, in terms of which the Chief Inspector, in terms of the power delegated to the Chief Inspector by the Minister of Employment and Labour in terms of section 42(1) of the OHASA, gave notice: that the National Code of Practice for Training Providers of Lifting Machine Operators published in the Government Notice R539 of Government Gazette No. 38904, and mentioned in the schedule published in Government Notice R542 of Government Gazette No...

Head of ENSafrica’s IP department Gaelyn Scott is one of only three women in South Africa to have been included in Managing IP’s IP STARS Top 250 Women in IP for 2021/22. The publication recognises senior female IP practitioners in private practice from over 30 jurisdictions who have performed exceptionally for their clients and firms in the past year. Gaelyn is consistently recognised as one of the top trade mark litigators in South Africa. She founded the intellectual property department at ENSafrica twelve years ago and has contributed significantly to its growth to a team of over 50 people and to it quickly becoming a force within the African IP legal market...

ENSafrica is pleased to announce that the following practitioners in Ghana, Mauritius and South Africa have been promoted to Executive, bolstering our service offerings in these practice areas and jurisdictions: • Jacqui Kaufmann Shipping and Logistics CPT • Joseph Konadu Dispute Resolution ACC • Kathleen Taylor Banking and Finance CPT • Noma Modise Project Development and Project Finance JNB • Patricia Jane Mumuni Corporate Commercial ACC • Rakhee Dullabh Corporate Commercial JNB • Shrivan Dabee Dispute Resolution MRU “Their outstanding achievement is all the more commendable amid the enormous challenges of the past year,” said ENSafrica Chief Executi