An employer faces a difficult situation when a temporarily disabled employee who cannot perform his or her essential job functions requests an accommodation. This situation becomes significantly more complicated when the employee receives the “accommodation,” but never recovers enough to resume performing the essential job functions ...
THE FACTS The complainant, a non-unionized employee, was hired by McGill University (hereinafter the “University”) in 1987 to be a member of the administrative staff. After working as an administrative assistant since 1994, she was dismissed by the University on June 30, 2009 for fraud. The University’s administrative staff is subject to a Dispute Resolution Policy (the “Policy”), which also covers their employment conditions ...
Many taxpayers are generally aware that there is a prescription provision contained in our tax law. However it is not always understood that the prescription provisions apply only if certain statutory requirements are met. In this regard it is not uncommon for SARS to assess taxpayers beyond the prescription period of three years ...
On 21 February 2014 the Convention on Mutual Administrative Assistance in Tax Matters, (‘the Convention’) as amended, by the provisions of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters which entered into force on 1 June 2011 was published in the Government Gazette. The Convention was approved by Parliament in terms of section 231 of the Constitution and the Convention took effect on 1 March 2014 in South Africa ...
The High Court considered whether amendments were valid despite the fact that the deeds of amendment had not been effectively executed. Background The Gleeds Retirement Benefits Scheme was established as a final salary scheme by a partnership in the Gleeds group in 1974. Over the years many amendments were made to the scheme, including amendments relating to equalisation, the introduction of two money purchase sections and closure to final salary benefit accrual ...
The U.S. Supreme Court again unanimously reversed the U.S. Court of Appeals for the D.C. Circuit, this time in two cases relating to attorney fees for patent infringement: Octane Fitness v. Icon Health & Fitness, No. 12-1184, and Highmark v. Allcare Health Mgmt. Sys., No. 12-1163. The Federal Circuit is now 0-3 in cases before the court so far this term, and it has persuaded a grand total of zero justices to support affirmance in any of those cases. See Medtronic v ...
Following the deportation by the Sri Lankan authorities of a British tourist because she had a Buddha tattoo on her arm, we look at the issue of tattoos in the workplace, and whether employers should, or indeed must, allow employees to have tattoos. What's the problem? The issue for the Sri Lankan authorities was the alleged insult to Buddhism caused by the tattoo ...
In a recent case, the EAT considered whether the fact that an employer had mistakenly invited an employee to a disciplinary meeting rather than a capability meeting was a material factor when considering its objective justification defence against a discrimination claim. The employee in question had been diagnosed with post-natal depression, a long-term disability for the purposes of the Equality Act 2010, and was unable to return to work for the foreseeable future ...
Negotiations are part of our daily lives from an early age. From haggling with teachers over homework to agreeing terms for a new job – we all negotiate regularly throughout our lives. So why then can it be difficult to get some parties to start negotiating when it matters? Parties are unlikely to negotiate if they believe that they can force a better result at a lower cost ...
The Financial Reporting Council (FRC) has commenced consultation on the reviewed UK Corporate Governance Code. The Code, which sets out good practice for UK listed companies across a range of issues, is routinely reviewed every two years ...
In our January 2014 bulletin, we provided an overview of the Quebec government’s action plan aimed at [Translation] “correcting and restoring the situation of pension plans”. Also in that bulletin, we noted that in February 2014, the government was planning to introduce the first bill designed to set up the restructuring process for municipal pension plans. The government made good on its promise ...
The government announced radical changes to the existing rules regarding the way in which people access and use their pension savings in the UK as part of the 2014 Budget. It is proposed that from April 2015 DC pension savers will no longer have to buy an annuity and will be able to access their full fund on retirement and invest it as they wish. In addition, the existing rules around lump sums on retirement and drawdown have been relaxed with effect from 27 March 2014 ...
Judges sitting in the Inner House of Scotland’s supreme civil court, the Court of Session, will no longer wear wigs and judicial robes when hearing civil appeals. Where this is the case the court will not insist that counsel should appear with wig and gown or that solicitors with rights of audience should appear with gowns. Where the court intends to wear wigs and judicial robes, for example at ceremonial sittings, practitioners will be informed accordingly ...
The High Court, County Court and the Magistrates Court have jurisdiction to hear civil matters in England and Wales, with the High Court dealing with the most complex and high value disputes. The County Court hears lower value debt, personal injury and contract claims as well as some technology, construction and patent cases. Until 22 April a claimant could choose to bring their claim in the High Court providing the figure claimed for was over £25,000 ...
The South African Revenue Service (“SARS”) has extensive powers in terms of the Tax Administration Act No. 28 of 2011 (“the TAA”). In terms of section 46(1) of the TAA, SARS may, for the purposes of the administration of a tax Act in relation to a taxpayer (“Taxpayer”), require such taxpayer or another person (“Third Party”) to submit relevant material that SARS requires within a reasonable period. SARS may require such relevant material to be submitted orally or in writing ...
The Taxation Laws Amendment Act, 31 of 2013 (the “TLAA”) introduced with effect from 1 April 2014, a new section 8F into the Income Tax Act, 58 of 1962 (the “Act”) in order to reduce the opportunity for the creation of equity instruments that are artificially disguised as debt instruments (“hybrid debt instruments”) ...
The Taxation Laws Amendment Act, No 31 of 2013 introduced amendments to the VAT registration provisions contained in the Value-Added Tax Act 89 of 1991 (“the VAT Act”), aimed primarily at streamlining the VAT registration process. These amendments came into force on 1 April 2014 ...
Clients unfamiliar with patent prosecution are often surprised to learn that few patent applications receive a first-action allowance, or FAA. There are even rankings of law firms that receive the most FAAs each year. But what does an FAA signify? Is it a cause to celebrate, or to conduct a post-mortem? The answer is, of course, “it depends ...
On April 15, 2014, the Office of the Information and Privacy Commissioner for British Columbia (the “Privacy Commissioner”) issued a report regarding the use of police information checks in British Columbia (the “Report”). The main focus of the Report is the scope of information provided in police information checks ...
On 7th March 2014 the Supreme Court of Appeal delivered judgment in the as yet unreported case of Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd, (966/2012) [2014] ZASCA 4 (7 March 2014) which dealt with the deductibility of audit fees incurred for a dual or mixed purpose and the apportionment thereof for tax purposes in light of section 11(a) of the Income Tax Act 58 of 1962, as amended (‘the Act’) read with sections 23(f) and 23(g) of the A
Times have certainly changed. Ten years ago a tax query from a SARS assessor would find its way to the desk of the financial director or in-house tax advisor who would send it off to their auditors. The auditors would, in turn, give it to their tax department who would draft a reply to SARS and hope the matter went away. If not, an informal meeting between the financial director and tax advisor at the audit firm would usually settle the dispute ...
In Roshcon (Pty) Ltd v Anchor Auto Body Builders CC (“Roshcon”) the Supreme Court of Appeal (“SCA”), in a unanimous judgment drafted by Wallis JA, has clarified the issues caused by its previous decision in SARS v NWK Limited (“NWK”). Roshcon was not a tax case; it concerned supplier and floorplan agreements relating to the sale of trucks, with a reservation of ownership to a finance house as security until the trucks were fully paid for by the purchaser ...
