Mendel Sass

On 6 February 2026, the Financial Sector Conduct Authority (FSCA) issued FSCA Communication 1 of 2026 announcing that a draft determination relating to foreign collective investment schemes (CISs) was submitted to Parliament on 30 January 2026 (draft Determination). The draft Determination follows the FSCA’s request for (and consideration of) written submissions from the public which were due on or before 11 October 2024.

This monthly case updates brings you a curated summary of recent tax decisions issued by the Tax Appeals Tribunal (Tribunal) and the appellate courts. In addition, we have also summarised the latest Kenya Revenue Authority (KRA) updates issued during the month.

In the recent judgment handed down in South African Police Services v Mkonto and Others, the Labour Appeal Court (LAC) was confronted with the question as to what should happen where the chairperson of a disciplinary enquiry rejects a proposed lenient sanction in a plea-bargain agreement. The matter marks the first time that the LAC has had an opportunity to pronounce on disciplinary plea-bargain agreements.