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In Nigeria, enforcing a judgment is a complex process that is bedevilled with challenges that can hinder a judgment creditor from enjoying the fruits of his or her judgment.

The Federal High Court ("FHC") overruled the decision of the Tax Appeal Tribunal ("TAT") in Gazprom Oil & Gas Nig. Ltd vs. Federal Inland Revenue Service ("FIRS").

The judgment also sustained the existing decision of the court on "Excess Dividend Tax" on the basis that the dividends in question were paid out of profits which had not been taxed.

In a recent decision, the Tax Appeal Tribunal (TAT) says the tax authority must act reasonably in the exercise of its discretion to assess a taxpayer based on deemed income (or best of judgment assessment).

The Tax Appeal Tribunal (TAT) has ruled that it is not bound by the strict rules of evidence contained in the Evidence Act while performing its functions as an administrative tribunal...

I have received a number of requests for a copy of the judgment on the above subject.

PwC has helped a company secure a TAT ruling to the effect that a taxpayer's right of objection or appeal is not waived by the fact that the taxpayer has paid the assessment being subsequently disputed.

The Tax Appeal Tribunal (TAT) on 18 November 2015 held that the Federal Inland Revenue Service should accept tax computations prepared by the Contractor of a Production Sharing Contracts...

Generally the FIRS would seek to use the higher of the OSP and the RP for tax assessments.

In the course of business, it is inevitable that disputes will arise occasionally among business associates.

The intersection of pre-enforcement preservative orders and sovereign immunity presents a complex legal conundrum, particularly in cases where State assets are threatened with attachment to satisfy arbitral awards.

Can a bank restrict a customer's account without a court order? According to the Court of Appeal, the answer is yes.

For over a month now, the Judiciary Staff Union of Nigeria has been on strike. This has caused a complete closure of all courts throughout the country.

On April 6, 2021, members of the Judiciary Staff Union of Nigeria ("JUSUN") commenced an industrial action to press home their demand for financial autonomy for the Judiciary.

Nigerians have been seeking to elect the President and Commander in Chief of the Armed Forces of the Federal Republic of Nigeria, members of the House of Representatives and Senate since Saturday, 25th February 2023. The most intriguing so far is the election to the office of the President.

Nigeria's electoral framework has been plagued by persistent legal uncertainty, forcing courts to determine election outcomes.

Most times a Claimant knows his right(s) has been infringed upon or a wrong has happened against him but cannot claim damages against the wrongdoer due to lack of evidence to prove the wrongdoing...