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NIGERIAN TAXATION AND REVENUE LAW [POLICY, PRACTICE 7 PUBLICATIONS LAW REPORTS, 3PLR]

Corporate Tax - PITA - PAYE - IGR - Nonprofits Tax Advisory - Off-shore/Foreign Assets - Expatriate/Immigrant Taxation -  Taxation & Online Transaction/Businesses - Sales/C \onsumption/VAT & Enterprise Development - Capital Gains Tax - Excise Duties & Custom Levies - Taxation & Politics  -  Estate Planning/Administration - International Trade - International Taxation 


TITLE

MAIN ISSUES     

ABOUD V. THE REGIONAL TAX BOARD

Income Tax: Assessment of Income – Where aggrieved tax payer did not appeal within prescribed time – Effect of Section 55 of Income Tax Law, Western Nigeria

ABURIME V. NIGERIAN PORTS AUTHORITY

Taxation of bill of costs -  legal practitioners – Provision of Order 32 Rule 2 of the High Court Rules – Intendment – Where application for taxation of bills of costs and bills of charges is made to the court  Need for courts to always direct that taxation be carried out by taxing master over whom they always have a supervisory power

ADERAWOS TIMBER TRADING COMPANY LTD V. F.B.I.R

Income Tax - Income chargeable with tax - Tax on a capital asset – Distinction from tax on profit by way of trade

AKINGBADE V. LAGOS TOWN COUNCIL

Tax statute: Principles relating thereto – Need for imposition of a tax to be in plain terms through an unambiguous statute showing an intention to lay a tax burden – Duty of court where no such intention is established

ALITALIA AIRLINES LTD. V. F.B.I.R.

Taxation of foreign based companies – International airlines – Relevant considerations

ALUMINIUM INDUSTRIES AKTIEN GESELLSCHAFT V. FEDERAL BOARD OF INLAND REVENUE

Foreign companies - Taxation of - Companies Income Tax Act, 7961, s.17 - Reliance on “right to payment of interests in Nigeria” - The ‘first deeming” provision to the charging section, C.I.T.A  - Proper treatment of

AMACHREE V. KALLIO

Customary law taxation – Historical imposition and collection of tributes for the use of waterways and fishing grounds – Validity of – Competency of a native community to collect same based on historical but no longer existing sovereignty – Proper treatment of

ANSALDO (NIG.) LTD. V. N. P. F. M. B.

"Revenue" in section 7(1) (a) of the Federal High Court Act, 1973 - Meaning of - Revenue of the Government - Whether it includes fines imposed or payable under the National Provident Fund Act, 1961.

ARBICO LIMITED V. F.B.I.R – SC

Taxation a company – Applicable principles – Import of rules of British courts – Attitude of court thereto – Whether tax liability depends solely on express provisions of Nigerian law

ARBICO LTD V. FEDERAL BOARD OF INLAND REVENUE - HC

Taxation a company – Applicable principles – Import of rules of British courts – Attitude of court thereto – Whether tax liability depends solely on express provisions of Nigerian law

ASSOCIATED ARTISTS LTD. V. INLAND REVENUE COMMISSIONERS

Tax exempt status - Body registered as limited by guarantee – Whether not charitable body for the purposes of the Income Tax Act, - Relevant considerations

ATTORNEY-GENERAL V. EXETER CORPORATION

Taxation: Grant by Charter of Revenue Fine to Corporation - Repeal of Grant by Revenue Acts - Excise Management Act, 1827 -  Inland Revenue Act, 1868

ATTORNEY GENERAL V. LAMPLOUGH.

Stamp Duties: Statute related thereto – Stamp Duties on Medicines - How interpreted

ATTORNEY-GENERAL OGUN STATE V. ABERUAGBA

Sales Tax Law – competence of Federal and State Governments to make sales tax laws – extent of the competence of State Governments to make such laws under the 1979 Constitution -

BENTLEYS, STOKES AND LOWLESS V. BEESON (INSPECTOR OF TAXES)

Income Tax: Deductions in computing profits - - Entertainment of clients – Whether deductible - Income Tax Act – Construction of

BIDA V. C.O.P

Tax evasion - Criminal prosecution for arrears of personal tax liability – Relevant considerations

BOARD OF CUSTOMS AND EXCISE V. OKORO

 

BRITISH-BORNEO PETROLEUM SYNDICATE LTD V. CROPPER (INSPECTOR OF TAXES

Income Tax: Profits – Computation of profits – Capital receipts – Disposal of capital asset – Royalty agreement that initially was stock-in-trade – Where convered by company as fixed capital asset – How properly treated – Income Tax Act, 1952 – Construction of

 

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Contact Editors - Sam Eleanya, Agboola Lola, Ugochi Eleanya - through lawnigeria@gmail.com