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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...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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| _version_ | 1867613142423437312 |
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| access_status_str | Open Access |
| author | Hlajoane, Dorothy Masebili |
| author2 | Emslie, Trevor S. |
| author_browse | Emslie, Trevor S. Hlajoane, Dorothy Masebili |
| author_facet | Emslie, Trevor S. Hlajoane, Dorothy Masebili |
| author_sort | Hlajoane, Dorothy Masebili |
| collection | Thesis |
| description | "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 Lord Herschell even though directed at the United Kingdom tax system in 1889 seem to capture the situation in the new tax law in Lesotho. A recurring question for any tax system to date is is taxation by either residence and/or source appropriate? This question inspired my research into the examination of the new Lesotho Income Tax Order No 9 of 1993. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/38604 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:26.417Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/38604 Income taxation by residence and/or source in Lesotho Hlajoane, Dorothy Masebili Emslie, Trevor S. Income tax - Law and legislation - 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 Lord Herschell even though directed at the United Kingdom tax system in 1889 seem to capture the situation in the new tax law in Lesotho. A recurring question for any tax system to date is is taxation by either residence and/or source appropriate? This question inspired my research into the examination of the new Lesotho Income Tax Order No 9 of 1993. 2023-09-14T12:17:35Z 2023-09-14T12:17:35Z 1995 2023-09-14T12:17:16Z Master Thesis Masters LLM http://hdl.handle.net/11427/38604 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Income tax - Law and legislation - Lesotho Hlajoane, Dorothy Masebili Income taxation by residence and/or source in Lesotho |
| thesis_degree_str | Master's |
| title | Income taxation by residence and/or source in Lesotho |
| title_full | Income taxation by residence and/or source in Lesotho |
| title_fullStr | Income taxation by residence and/or source in Lesotho |
| title_full_unstemmed | Income taxation by residence and/or source in Lesotho |
| title_short | Income taxation by residence and/or source in Lesotho |
| title_sort | income taxation by residence and or source in lesotho |
| topic | Income tax - Law and legislation - Lesotho |
| url | http://hdl.handle.net/11427/38604 |
| work_keys_str_mv | AT hlajoanedorothymasebili incometaxationbyresidenceandorsourceinlesotho |