FEDERAL HIGH COURT DECLARES THE OBLIGATION TO DEPOSIT HALF OF DISPUTED TAX ASSESSMENTS AND FULL JUDGMENT SUMS IN TAX APPEALS AS UNCONSTITUTIONAL
LEGAL REGIME ON THE TAXATION OF LIMITED LIABILITY PARTNERSHIPS INCORPORATED UNDER THE COMPANIES AND ALLIED MATTERS ACT 2020
December 11, 2023THE LAW CREST LLP SUCCESSFULLY DEFENDS NIGERIAN BOTTLING COMPANY LIMITED IN AN EMPLOYMENT RELATED CLAIM IN SUIT NO. ABJ/98/2020: STANLEY OKPALA V. NIGERIAN BOTTLING COMPANY LIMITED & 6 ORS
March 1, 2024
The case Joseph Bodunrin Daudu SAN (the “Applicant”) v The Minister of Finance, Budget and National Planning & 2 Ors (the “Respondents”) (the “Suit”) is a
landmark case on the constitutionality of some provisions of the court rules and practice guidelines made by the Chief Judge of the Federal High Court (the
“Chief Judge”) and the Minister of Finance, Budget and National Planning (the “Minister”) in relation to tax appeals from the Tax Appeal Tribunal (“TAT”) to the Federal High Court (“FHC”).
The Chief Judge and the Minister had exercised the powers granted them by the Federal High Court (Civil Procedure) Rules, 2019 (the “FHC Rules”) and the
Federal Inland Revenue Service (Establishment) Act, 2007 (“FIRS Act”) respectively. Pursuant to the FHC Rules, the Chief Judge issued the Federal High
Court (Federal Inland Revenue Service) Practice Directions 2021 (“the Practice Directions”) and the Federal High Court of Nigeria (Tax Appeal) Rules 2022
(“FHCTA Rules”). Separately, the Minister issued the Tax Appeal Tribunal (Procedure) Rules 2021 (“TAT Rules”) (collectively referred to as the “Subsidiary
Legislations”).
