Is an unsigned will valid and effective in Nigeria? We shall examine whether an unsigned will is valid and effective in law and whether the fact that a will is handwritten or typewritten would make any difference to its validity or otherwise. The law in Nigeria is that the signature of a testator (i.e. the...Read More
The Honourable Minister for Finance, Budget and National Planning, Mrs. Zainab Shamsuna Ahmed, in exercise of her powers per Paragraph 21 of the Fifth Schedule of the Federal Inland Revenue Service (Establishment) Act, 2007, issued the new Tax Appeal Tribunal (Procedure) Rules, 2021 (“Rules”). The Rules came into force on 10th June, 2021 and repealed...Read More
A Foreign company also referred to as a non-resident company, can earn incomes in Nigeria in two broad ways, which are passive investments and active businesses. The liability or otherwise of a foreign company to pay tax and file appropriate returns shall be explored Read More…Read More
It is not novel to find companies expand their reach across borders by incorporating new business entities in foreign countries. There, in fact, exist foreign companies who derive income from Nigeria in one way or another. This Article seeks explore the tax liabilities of foreign companies deriving income in Nigeria. There are various laws which...Read More
A trademark is a mark used or proposed to be used in relation to goods for the purpose of indicating or so as to indicate, a connection in the course of trade between the goods and some person having the right either as proprietor or as registered user to use the mark, whether with or...Read More
On 24 September 2020, the Attorney-General of Rivers State commenced an action against the FIRS and the Attorney General at the Federal High Court (FHC), Port Harcourt Judicial Division in Suit No: FHC/PH/CS/149/20. The action sought, inter alia, a declaration on the powers of the Federal Government to legislate on taxation other than those expressly provided for, in the Exclusive Legislative List of the Constitution of the...Read More
The African society thrives on a sense of community. This strong sense of community implied that the business of one was that of another. As a result, the concept of privacy though present in our laws remained undeveloped in the Nigerian jurisprudence and sparked little to no debate until the advent of the European Union’s...Read More
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