Curated case-law topic
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated Lesotho collection links existing source-backed legal records for that research intent.
Showing 5 useful cases from 5 matching records.
16 Mar 2022
High Court of Lesotho dismissed a challenge to specified additional tax rates and upheld the 22% per annum penalty as not excessive or unreasonable.
6 Jun 2019
High Court of Lesotho held BKB Limited was entitled to costs after respondents conceded a defective VAT assessment and delayed resolving the dispute.
29 Apr 2016
Revenue Appeals Tribunal appeals must be prosecuted under Part III, not by application on notice. The Tribunal could accept the parties’ pre-trial minute.
20 Oct 2006
Appeal upheld. Olympic Off Sales lacked locus standi, the second appellant had authority to oppose, and the requested relief was untenable.
20 Oct 2005
Appeal dismissed: the Court held that a seized refrigerated truck was partnership property and that VAT recovery under section 42 was lawful.