Disputes are bound to arise between taxpayers and tax authorities often due to ambiguities or gaps in the tax laws and lack of clarity in tax administration. Your knowledge of the law and understanding of tax authorities' perspectives as well as the position taken by the court in similar circumstances will have impact on the outcome of your dispute.
The Issue 3 of our TCDR provides an update on recent tax cases from the Tax Appeal Tribunal and the Federal High Court in Nigeria.
Some of the decisions analysed in the publication include:
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Cases relating to the extent of the executive’s power to make or amend tax statutes,
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Applicability of Double Tax Treaty Commentary to the France-Nigeria Double Tax Treaty with respect to income from shipping operations,
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Applicability of Value Added Tax to commercial and residential leases and,
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A precedent setting decision, on the applicability of Withholding Tax to sales in the ordinary course of business.
Download a copy here.