UK Approves Pending Tax Treaty with Lesotho

On 31 January 2018, the UK House of Commons approved the pending income and capital tax treaty with Lesotho. The treaty was signed 3 November 2016 and will enter into force once the ratification instruments are exchanged ({News-2016-11-10/T/4-previous coverage}). Once in force and effective, it will replace the 1997 tax treaty between the two countries.