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Tax Enforcement and Litigation

  • Saka Muhammed OlokoobaEmail author
Chapter

Objectives

In this chapter, our target will be
  1. i.

    to expose the readers to various common practices and procedures in tax enforcement and litigation in Nigeria

     

Relevant Tax Authorities and Reference for Further Reading

Cases

  1. Prudent Mutual Assurance Investment & Loan Association v. Curzo (1852) 8 Ex 97 If an instrument is not duly stamped, subsequent adjudication cannot retrospectively make it duly stampedGoogle Scholar
  2. Clarke Chapman Tolin Thompson ltd v. IRC (1976) Held that if the appeal is successful overpaid duty can be repaid with such interest as the court determineGoogle Scholar
  3. Fithch Lovell Ltd v. IRC (1962) WLR 1325 at 1363 It was held that, apart from satisfying statutory requirements the main advantages in requesting adjudication is that the instrument is if duly stamped under the adjudication process - admissible for all purposes notwithstanding any objection relating to dutyGoogle Scholar
  4. Holimeigh (Holdings) Ltd v. IRC (1958) 46TC 435. Oral evidence is admissible to supplement controversies on Stamp Duty issuesGoogle Scholar
  5. Marx v. State & Gen. Investment Ltd (1976) 1 WLR 380 at 387. That the process cannot be prejudiced rights that have been asserted and relied upon prior to adjudicationGoogle Scholar
  6. Western United investment Co Ltd. v. IRC (1958) Ch 392. Where it was also held that if the appeal is successful overpaid duty can be repaid with such interest as the court determineGoogle Scholar

Book

  1. Abdulrazaq M.T.: Stamp duties. In: Abdulrazaq, M.T. (ed.) CITN Tax Guide and Statute, 1st edn. Chartered Institute of Taxation of Nigeria (2002)Google Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

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