Tax Law

Lesotho Revenue Authority V Botha (CCA/0002/2019) [2022]LSHC 48 (12 May 2022);

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                                                    SUMMARY

TAXATION: Appellants appealing against the judgment of the Revenue Appeals Tribunal to recognise the respondent as an expatriate within the meaning of the term in the Income Tax Act 1993 (as amended) and  Agreement on Phase II the Lesotho Highlands Water Project- Held, upon interpreting the legal provisions implicated, that the respondent is an expatriate- Appeal accordingly dismissed with costs.

 

 

 

 

 

IN THE HIGH COURT OF LESOTHO

(COMMERCIAL DIVISION)

 

HELD AT MASERU                                                    CCA (A) No. 0002/2019

                                                                                      [RAT/05/2016/2017]

 

 

In the matter between:

 

LESOTHO REVENUE AUTHORITY                        1ST APPELLANT

Standard Lesotho Bank Limited V Kopano Holdings (PTY) Ltd (CCT/0039/2017) [2021]LSHC 61 (08 November 2021);

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SUMMARY:

Costs – Attorney and client costs – Agreement by party to pay attorney and client costs – Plaintiff entitled to make such a claim – Onus on defendant to raise grounds and circumstances in support of an objection to making an order in terms of the agreement - Principles discussed.

 

 

 

 

 

IN THE HIGH COURT OF LESOTHO- COMMERCIAL COURT DIVISION

 

HELD AT MASERU                                                 CCT/0039/2017

In the matter between:

 

STANDARD LESOTHO BANK LIMITED           PLAINTIFF                            

And

 

KOPANO HOLDINGS (PTY) LTD                        DEFENDANT

 

The Lesotho Revenue Authority v Bosiu Consultancy (Pty) Ltd (C of A (CIV) 29/2018) [2019] LSCA 42 (01 November 2019);

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IN THE COURT OF APPEAL OF LESOTHO

 

HELD AT MASERU                         C OF A (CIV) N0.29/2018

                                                  CIV/A/14/2016

                                       

In the matter between:

 

THE LESOTHO REVENUE AUTHORITY                 APPELLANT

 

AND

 

BOSIU CONSULTANCY (PTY) LTD                       RESPONDENT

 

The Lesotho Revenue Authority v Bosiu Consultancy (Pty) Ltd (C of A (CIV) 29/18) [2019] LSCA 28 (01 February 2019);

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IN THE COURT OF APPEAL OF LESOTHO

 

HELD AT MASERU                            C of A (CIV) NO. 29/2018

                                                                    CIV/A/14/2016

 

In the matter between:

 

THE LESOTHO REVENUE AUTHORITY                 APPELLANT

 

And

 

BOSIU CONSULTANCY (PTY) LTD                       RESPONDENT

 

 

Commissioner of Value Added Tax v BKB Limited (C of A (CIV) 37/19) [2019] LSCA 46 (01 November 2019);

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IN THE COURT OF APPEAL OF LESOTHO

 

Held at Maseru                           

                                    C of A (CIV) No. 37/2019

                                                              CIV/APN/245/2018        

 

In the matter between:

 

COMMISSIONER OF VALUE ADDED TAX    1ST APPELLANT

 

LESOTHO REVENUE AUTHORITY               2ND APPELLANT

 

and

 

The Lesotho Revenue Authority v Bosiu Consultancy (Pty) Ltd (C of A (CIV) 29/2018) [2019] LSCA 42 (01 November 2019);

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Taxation law

 

IN THE COURT OF APPEAL OF LESOTHO

 

HELD AT MASERU                         C OF A (CIV) N0.29/2018

                                                  CIV/A/14/2016

                                       

In the matter between:

 

THE LESOTHO REVENUE AUTHORITY                 APPELLANT

 

AND

 

BOSIU CONSULTANCY (PTY) LTD                       RESPONDENT