BACKGROUND The National Assembly of the Federal Republic of Nigeria in 2017 passed the National Lottery Amendment Bill (the Bill) for the amendment of the National Lottery Act 2005 into...
The Value Added Tax (“VAT”) exemption currently enjoyed on commissions (a) earned on the traded value of shares; (b) payable to the Securities and Exchange Commission; (c) payable to the...
The Tax Appeal Tribunal (TAT) on 14 May 2019, delivered a judgement in the case of Shell Nigeria Exploration and Production Company Limited v. Lagos State Internal Revenue Service (LIRS)...
BACKGROUND The National Assembly of the Federal Republic of Nigeria in 2017 passed the National Lottery Amendment Bill (the Bill) for the amendment of the National Lottery Act 2005 into...
The Value Added Tax (“VAT”) exemption currently enjoyed on commissions (a) earned on the traded value of shares; (b) payable to the Securities and Exchange Commission; (c) payable to the...
The Tax Appeal Tribunal (TAT) on 14 May 2019, delivered a judgement in the case of Shell Nigeria Exploration and Production Company Limited v. Lagos State Internal Revenue Service (LIRS)...