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Showing 1 to 1 of 1 for “"Income tax - Law and legislation - Lesotho"”.
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Income taxation by residence and/or source in Lesotho
"The Income Tax Acts themselves impose a territorial limit; either that from which the taxable income is derived must be situate in the United Kingdom or the person whose income is to be taxed must be resident there", per Lord Herschell in Colquhoun v Brooks (1889) 2 TC 490 at 498 These remarks by …