Jonathan Barnes

Updated September 2026 by Sarah Poirier Silica dust is one of the most common health hazards on construction sites because it’s found in concrete, mortar, brick, stone, and other building materials. According to OSHA, a staggering 2.3 million US workers are exposed to silica on the job every day. Repeated exposure to it can cause a wide range of health problems, such as silicosis, lung cancer, COPD, and kidney disease.

This monthly update provides a concise overview of recent decisions from the Tax Appeals Tribunal (Tribunal) and the High Court, together with notable administrative developments from the Kenya Revenue Authority (KRA). The cases address important income tax, value added tax (VAT) and procedural issues with practical implications for taxpayers. A key High Court decision confirmed that, in the lending business, loan principal amounts constitute stock-in-trade rather than capital.

In National Union of Metalworkers of South Africa and Others v Industrial Oleo Chemical Products [2026] ZACC 22, the Constitutional Court provided welcome clarity on the procedural route that follows a failed facilitation process in large-scale retrenchments under section 189A of the Labour Relations Act 66 of 1995 (LRA). The central question was whether employees or a registered trade union must first refer an unfair dismissal dispute to conciliation before approaching the Labour Court.