Lesotho Revenue Authority V Botha (CCA/0002/2019) LSHC 48 (12 May 2022);
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
HELD AT MASERU CCA (A) No. 0002/2019
In the matter between:
LESOTHO REVENUE AUTHORITY 1ST APPELLANT