Authorities on: tax

See Longsdon v. Minister of Pensions and National Insurance (1956) 1 ALL E.R. 83 defining

I have stated the gravamen of the issues of the Appellant. In A.-G., Rivers State

✓ Withholding Tax (WHT) or retention tax is really a term of art/generic expression (or…

Tax laws are strictly or narrowly interpreted from the bare words used in the enactment….

In this regard, the case of Fasogbon v. Layande (1999) 11 NWLR (Pt. 6280) 543

It is clear to me that the residence of third parties engaged in transactions attracting…

My understanding of the aforestated, is that where a taxable person fails to make the…

The issue here is that of Personal Income Tax provided for by the PITA 2015.

The power of the Board is not to be exercised by determining a company’s assessable

Let us not forget that the tax being scuffled over is the tax of the…