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Searching Content from Nigeria indexed under Litigation, Mediation & Arbitration ordered by Published Date Descending.
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1
Tax Tribunal Rules That A Taxpayer Can Object To A Defective Assessment Even If It Has Been Paid
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.
Nigeria
26 Jul 2019
2
Drilling Rigs Are Not Vessels: Court Of Appeal Pronounces
The contention on the applicability of the Coastal and Inland Shipping (Cabotage) Act, 2003 to Drilling Rigs, particularly on the question of whether a Drilling Rig can be construed as a vessel within the definition ...
Nigeria
26 Jul 2019
3
Tax Appeal Tribunal Holds That Excess Dividend Tax Applies To Previously Taxed Earnings
On 5 July 2019, the Tax Appeal Tribunal (TAT or Tribunal) held that where a company pays out dividends that exceeds its taxable profits in a given year of assessment, such dividends
Nigeria
23 Jul 2019
4
Court Of Appeal Rules That Imported Services Are Subject To VAT In Nigeria
On 24 June 2019, the Court of Appeal (COA or the Court) affirmed the decision of the Federal High Court, and held that Nigerian recipients of imported services such as supply of bandwidth capacities
Nigeria
16 Jul 2019
5
Legal Privilege Of In-House Counsel – The Position Under Nigerian Law
During legal representations, a lot of sensitive matters are usually disclosed to a counsel and it would be unfair to the client if these matters can be divulged without any restrictions.
Nigeria
12 Jul 2019
6
Tax Appeal Tribunal Rules That Mortgage Institutions Are Not Liable To Value Added Tax
On 19 June 2019, the Tax Appeal Tribunal (TAT or Tribunal) held that mortgage institutions are not liable to pay Value Added Tax (VAT) on services rendered within the scope of their business.
Nigeria
12 Jul 2019
7
Tax Appeal Tribunal Rules That Gratuity Payments Are Tax Exempt
On 20 June 2019, the Tax Appeal Tribunal (TAT or the Tribunal) sitting in Abia State held that gratuities are tax exempt under the Personal Income Tax (PIT) Act.
Nigeria
10 Jul 2019
8
Court Of Appeal: Non Registration With NOTAP Does Not Invalidate A Contract
The Court of Appeal has reversed the decision of the Federal High Court ("FHC") in Stanbic IBTC Holdings Plc ("Stanbic") v Financial Reporting Council of Nigeria (FRCN) & Anor (2015)
Nigeria
5 Jul 2019
9
Tax Appeal Tribunal Relieves Employers Of Tax Obligation On Voluntary Pension Contribution
The obligation to account for taxes due on withdrawal of voluntary pension contributions (VPC) was made clearer in the judgement delivered yesterday by the Tax Appeal Tribunal (TAT)
Nigeria
2 Jul 2019
10
Understanding Consent Judgment
Generally, the court's judgment is the fruit of every litigation, and the outcome of every legal dispute that is referred for resolution by the Court.
Nigeria
24 Jun 2019
11
Federal High Court Holds That The Attorney-General Of Federation Of Nigeria Has A Discretionary Duty Under Section 3 (1) Of The Foreign Judgment Reciprocal Act, 1990 To Promulgate An Order To Bring The Act Into Operation
In Suit No. FHC/ABJ/CS/203/ 2017; Emmanuel Ekpenyong Esq. v Attorney General and Minister of Justice of the Federation, the Plaintiff upon obtaining leave of the Federal High Court, by an Originating Summons, ...
Nigeria
21 Jun 2019
12
Does Domiciliation Of Payment Under A Contract Amount To An Assignment Of The Contract Under Nigeria Law?
In the recent Supreme Court case of SC.332/2009; Julius Berger Nigeria Plc. & Anor. v. Toki Rainbow Community Bank Ltd, Julius Berger, the appellant, by a local purchase order requested a Contractor to make a supply to it.
Nigeria
30 May 2019
13
Grounds Upon Which A Nigerian Court Will Set Aside Execution Of A Judgment
The essence of civil proceedings is for the judgment creditor to enjoy the fruits of his Judgment.
Nigeria
30 May 2019
14
A Consideration Of The Amendments Introduced In The 2019 High Court Civil Procedure Rules Of Lagos State
A person instituting an action (Claimant) must include the Pre-action protocol form 01 with other supporting documents.
Nigeria
16 May 2019
15
Court Of Appeal Orders The Retrial Of A Case At The Federal High Court
On 29 March 2019, the Court of Appeal (COA) set aside the decision of the Federal High Court (FHC) in the case between Nigerian Maritime Administration and Safety Agency (NIMASA)
Nigeria
3 May 2019
16
Does Domiciliation Of Payment Under A Contract Amount To An Assignment Of The Contract Under Nigeria Law?
The Counsel submitted that the Court cannot look outside the pleadings to determine question of jurisdiction.
Nigeria
25 Apr 2019
17
Post-No-Debit Order: When The Law Smiles On Non-Compliance With Directives Of Law Enforcement
I'm in pains! I'm in pains!! I'm in serious pains!!! Those have become common cries of many bank customers who feel betrayed by their respective commercial banks.
Nigeria
22 Apr 2019
18
International Arbitration Comparative Guide
International Arbitration Comparative Guide for the jurisdiction of Nigeria, check out our comparative guides section to compare across multiple countries
Nigeria
17 Apr 2019
19
Limitation Of Time: The Conflicting Regimes Of The Hague And Hamburg Rules In Nigeria
A contract of carriage of goods by sea is usually between the shipper and the ship owner or carrier. The terms of the contract of carriage are generally evidenced by a bill of lading.
Nigeria
18 Mar 2019
20
Grounds Upon Which A Nigerian Court Will Set Aside Execution Of A Judgment
The essence of civil proceedings is for the judgment creditor to enjoy the fruits of his Judgment.
Nigeria
14 Mar 2019
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