PROCEDURAL STEPS ON ASSESSMENT AND VERIFICATION IN FILING COURT PROCESSES IN THE FCT
HIGH COURT OF THE FEDERAL CAPITAL TERRITORY, ABUJA. PROCEDURAL STEPS
TAXATION AND REVENUE LAW CASES/JUDGMENTS
POLICY, PRACTICE & PUBLISHING LAW REPORTS, 3PLR
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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 |
| 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 |
| TAXATION AND REVENUE: Private collection of levies over tidal waters of Nigeria – Legality of | |
| 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 |
| 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 |
| 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. |
| 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 |
| 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 |
| 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 – |
| 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 |
| 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 |
| Tax Evasion: Nonpayment of tax and criminal prosecution arising therefrom – Income Tax Ordinance – Section 65 and 76 – Effect of acquittal — Who may prosecute | |
| F.B.I.R. V. ADENUBI |
Income Tax – School master also trading in textiles – Loss from textile trade – Claim for deduction – How treated |
| Income Tax – Assessment of – Where made without demand for returns of taxpayer’s income – Where taxpayer did not object to or appeal assessment – Effect – Income Tax Act, Cap 92, 1948, Sections 45, 53, 59, 60 & 61 – Construction of – Notice requiring returns of income – Where not given by Board before carrying out Assessment – Validity of – Procedure for disputing assessment | |
| FEDERAL BOARD OF INLAND REVENUE V. NASR |
Income Tax – Assessment of where there are multiple streams of income – Assessable income – Income from employment – Income from rents – Onus of proof – On whom lies – Where taxpayer makes a deed of gift of house – Effect |
|
FEDERAL BOARD OF INLAND REVENUE V. THE NIGERIAN GENERAL INSURANCE CO. LTD |
TAXATION AND REVENUE LAW:- Claim for Income Tax due with penalties under S.67 Companies Income Tax Act, 1961 – Assessment notices found properly served and but appealed against – Finality under S.60 of Act – Whether wrong for Judge to re-open quantum in these circumstances – Board of Inland Revenue v. Razcallah (1962) 1 All N.L.R.] distinguished |
| FITZLEET ESTATES LTD V. CHERRY (INSPECTOR OF TAXES) |
Income tax – Disputed assessment – Annual payment – Payments attributed by taxpayer as capital – How treated – Property company – Interest charges incurred during property development – Company transferring part of interest to profit and loss account by way of credit entries – Entries describing credits as attributable to cost of property –Company electing to attribute interest to capital account – Whether company bound to account for tax deducted from interest |
| Tax and Revenue – Income Tax – Income from “possessions” out of United Kingdom – Earnings from Employment abroad – Power to remit Assessment to Commissioners for Amendment – Income Tax Act, 1918 – Interpretation of | |
| JOHN IHEKWOABA V. THE COMMISSIONER OF INTERNAL REVENUE |
Assessment of Income Tax – Claim that assessed tax is excessive – Onus – On whom lies |
|
LAGOS STATE INTERNAL REVENUE BOARD V. FIRST BANK OF NIGERIA PLC. |
Pay As You Earn (PAYE) Scheme – Applicable law and procedure for raising assessment under PAYE Scheme – Tax Authority – Whether required to serve an employer with an assessment notice for purpose of recovering unremitted tax deductions. – Employer – Whether has right to protest on behalf of his employee for alleged over-assessment
Tax authority – Power Distrain – Meaning- Basis of power of tax authority to distrain an employer for unremitted personal income tax deductions |
| MATTHEW OLUSEYI OYALEKE V. AKINADE ALAMU; ELECTORAL OFFICER (EGBEDA LOCAL GOVERNMENT) |
|
| Income Tax: Deduction in computing profits – Deduction against profits – Travelling expenses – Barrister travelling between chambers and home where he did part of his professional work – Whether deductible – Income Tax Act, 1918 | |
| NWOSU V. BOARD OF CUSTOMS & EXCISE |
Customs and Excise: Fraudulent Evasion of Duty payable on imported goods – Proof of – Sections 145(a) & (b) Customs and Excise Management Act – How treated |
| Personal income tax – Designated body to collect, recover and repay same in Lagos State – Sections 46 and 47 of the Personal Income Tax Law of Lagos State – Interpretation of | |
| TURNER & CO (A FIRM) V. O PALOMO SA |
Taxation of Bill of Costs under the Solicitors Act, 1974, S. 7(2) – Failure of client disputing amount in bill of costs for legal services to apply for taxation – Whether precludes client from challenging reasonableness of fees – Applicable rules |
| Tax Assessment by tax/revenue authority – Nature of – Right of appeal of aggrieved tax payer – How exercised – Governing Principles – | |
| UNIPETROL NIGERIA PLC V. EDO STATE BOARD OF INTERNAL REVENUE |
Income Tax – Failure to remit income tax under Pay As You Earn, PAYE Scheme – withholding tax – power of tax board to enforce taxation statute – whether restricted to civil proceedings – how treated |
JUDGMENTS OF NIGERIAN COURTS |
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| By Substantive Areas | |
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