ǼLEX updates

Court of Appeal confirms Tax Appeal Tribunal's jurisdiction to determine tax disputes
  • Arbitration & ADR
  • Nigeria
  • November 16 2017

The Court of Appeal recently held that the Tax Appeal Tribunal has jurisdiction to adjudicate tax-related disputes. The appellants in the case successfully argued that the tribunal's jurisdiction to determine tax disputes does not encroach on the exclusive jurisdiction of the Federal High Court, as bringing tax appeals before the tribunal is merely a condition precedent to approaching the court. Further, the tribunal's decisions can be reviewed and quashed by the court.

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