Duty-free access to the United States has been restored, and the African Growth and OpportunityAct (AGOA) has now been extended to 31 December 2028. For
Why South African Conduct Regulation Matters Regionally Financial regulation rarely attracts widespread attention until something goes wrong. Developmentsin South Africa are relevant across the region
The High Court held that section 113 of the Income Tax Act does not authorise the CommissionerGeneral to impute notional interest on an interest-free intercompany
The Constitutional Court of Lesotho has handed down a landmark judgment in Justice Tseliso Monaphathi v His Lordship the Chief Justice and Others, a case
You may have seen the recent headlines relating to no trading licences for foreign nationals. Although how it works and what its reach remains murky.
Businesses in Lesotho frequently face amended assessments (“Assessment”) from the Revenue Services Lesotho (“RSL”). When this happens, the law gives taxpayers the right to file
An Overview of the Responsibilities and Legal Obligations of Company Directors In today’s complex corporate environment, directors are more than figureheads. They are stewards of
Lesotho’s legal framework for the administration of deceased’s’ estates and inheritance has undergone a transformative overhaul with the enactment of the Administration of Estates and
Applicable Legislation – the Labour Court Act No. 3 of 2024 – which came into force on 2 April 2024, being the date of publication
This e-bulletin highlights key legislative and regulatory developments in the technology, media and telecommunications sectors in sub-saharan Africa. This issue covers the period 16 April