

Breaking The Ground For The Transfer Pricing Jurisprudence In The Nigerian Tax Law: Prime Plastichem V. Federal Inland Revenue Service
Transfer Pricing (TP) in Nigeria entered a new phase of its development when the Tax Appeal Tribunal (TAT) on the 19th February 2020 (TAT) delivered its judgment in the case of Prime Plastichem Nigeria Limited v. Federal Inland Revenue Service1 (the PPNL case);
Read More
Some Things You Should Know About the Finance Act 2020
The House of Senate and House of Representatives passed the Finance Bill on 15th and 17th December, 2020 respectively. On the 31st of December, 2020 the President of the Federal Republic of Nigeria gave his presidential assent and the Act took effect from 1st January, 2021. Below are some important things you should know about the new law:
Read More
KUPOLATI V. MTN (NIG.) COMMS. LTD: On whether the court can be bound by the previous decision to exercise its discretion
CITATION: [2020]13 NWLR PT.1740 PG.. 2 Courtesy: Moruff O. Balogun Esq. Summary of Facts:The appellant, a legal practitioner, was a post-paid customer of the respondent on his GSM line No. 0803-720-0757. The appellant claimed that the respondent breached its contractual obligations to him when, for a cumulative period of thirty-one days, it blocked/ disconnected the
Read More
Evaluating the Appropriateness of Summary Dismissal Under Nigerian Labour Law and in Line with International Best Practices
By ThankGod Nwedukwu, Esq. INTRODUCTION: Summary dismissal is a common law right of the employer to terminate the contract of service of an employee without option of issuance of a month notice or payment of a month salary in lieu of the notice. Unlike other options available for determination of contract of service, the employer
Read More
AGWU & ORS v. JULIUS BERGER [NIG.] PLC: On Proper Step for Court Where Similar or Overlapping Reliefs are Sought in Both Interlocutory Application and Substantive Suit: An Insight into the Supreme Court Landmark Decision
CITATION: [2019]11 NWLR PT.1682 AT 165. Courtesy: Moruff O. Balogun Esq. Summary of Facts:The respondent is a public limited liability company. The appellants were some of its employees. The respondent informed its employees that it intended to declare some of them redundant, and that employees declared redundant and paid, should vacate its quarters within a
Read More
The Digitalization of Advance Tax Rulings: The Use of Machine Learning to Improve the Ease of Doing Business, Preventing Avoidable Litigation and Ensuring Better Policy Decisions
By Chiedozie Kelechi Ogbu and Eze Kenechukwu INTRODUCTION The need for an advanced tax ruling may arise where there is an uncertainty as to the correct application or interpretation of tax law to a set of facts. In such cases, the tax payer can apply to the tax authority for an interpretation of the statute
Read More
The Digitalization of Advance Tax Rulings: The use of machine learning to improve the ease of doing business, preventing avoidable litigation and ensuring better policy decisions.
By Chiedozie Kelechi Ogbu and Eze Kenechukwu. Introduction The need for an advanced tax ruling may arise where there is an uncertainty as to the correct application or interpretation of tax law to a set of facts. In such cases, the tax payer can apply to the tax authority for an interpretation of the statute
Read More
6 Kinds of Legal Cases To Avoid Taking To Court.
By Nonyerem Ibiam. Lawyers have to accept cases from their clients and represent them to the best of their abilities. However, some cases bring nothing but tears, sweat, and trouble for the lawyer, especially when taken to court. Learning to spot these harmful and problematic cases will help you build a successful legal career. Successful
Read More
Fighting Piracy in the Gulf of Guinea by the Federal Government: Challenges and the Way Forward
The Gulf of Guinea is strategically important for shipping and piracy in the area remains of great concern to countries in West and Central Africa, with the worst affected countries being Nigeria, Togo, and Ivory Coast. This is according to the United Nations Office for West Africa and the Sahel (UNOWA). The potential for high
Read More
How Are Personal Injury Cases Handled In Court?
Dealing with a personal injury case is never easy, especially if it has to go to court due to failed settlement negotiations. This legal process of filing a case in court is the personal injury lawsuit claim. It’s a civil action that occurs when a person suffers from injuries from an accident, and someone else
Read More
Recent Comments