It has been argued that the need to attend energy sufficiency amidst scarce resources has birthed the desire for energy mix. This is not far from the global tune for sustainability, climate preservation, energy security and efficiency among…
READ MOREMortgage can be created over chattel or real property; unlike the old ideology that mortgage is restricted to real property. However, desperate business owners and entrepreneurs who are in dire need of finances to support their business find…
READ MOREOne wonders what role the consumers or customers play in the promotion of electricity business. CJP Ogugbara in this Article “An Examination of the Legal Status of Consumers and Customers in Electricity Contracts in the Nigerian Electricity Supply…
READ MOREElectricity practice by nature brings entities; corporate and natural, together for a defined purpose, usually contractual. By nature it undergoes series of levels before getting to the final consumers. The generation stage is different from transmission while distribution…
READ MOREAbortion is a debate that has been going on in many countries around the world including Nigeria. It is the most poorly understood, easily misunderstood, easily mixed up and abused subject matter, yet it is one of the…
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The Tax Appeal Tribunal (TAT), sitting in Benin, on 8th October, 2020, handed out a ruling in the appeal of Citibank Nigeria Limited v. Rivers State Board of Internal Revenue enunciating the law that tax authorities cannot…
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It is a dawn of new era for the Chartered Institute of Taxation of Nigeria – CITN as the institute unveils a new LOGO at it ongoing Annual Tax Conference. We the partners and staff…
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Certain narrative has it that a weaker Nigerian naira is pushing US dollars out of reach for many including the rich and poor alike. This has resulted in the search for alternatives. A study by…
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Major take-away in the decisions of the Tax Appeal Tribunal Lagos Zone in APPEAL NO: TAT/LZ/VAT/029/2019 between ESS-AY HOLDINGS LIMITED vs. FEDERAL INLAND REVENUE SERVICE handed out on 10th September, 2020. They are: 1. INCOME FROM…
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