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By Maxwell Ukpebor, Olumayowa Oluwole
The exercise of the powers in Section 31 FIRS Act marks a new approach towards tax enforcement in Nigeria.
By Maxwell Ukpebor, Olumayowa Oluwole
The court held that the sites where telecommunication masts are located do not constitute business premises within the intendment of the enabling legislation.
By Maxwell Ukpebor, Samuel Esuga, Olumayowa Oluwole
The FHC overturned the decision of the Tax Appeal Tribunal that expenses incurred for flaring gas are tax deductible.
By Maxwell Ukpebor, Samuel Esuga, Olumayowa Oluwole
As a result, the respondent's statement on oath was held to be a bare declaration without effect.
By Maxwell Ukpebor, Olumayowa Oluwole, Samuel Esuga
The court cited a decision of the Court of Appeal in Bamak Pharmacy Ltd & Ors. v. Abuja Municipal Area Council (2010) LPELR 3850 CA.
By Maxwell Ukpebor
The Claimant commenced the action at the Lagos State High Court to challenge the Demand Notice served on it by LIRS for alleged failure to deduct and remit taxes due from its employees.