Penned by a former Chairman of the Tax Appeal Tribunal (TAT) Lagos, this pioneering book offers an unparalleled insider's perspective on the principles, procedures, and practices governing tax appeals in Nigeria.
This isn't just a guide; it's a meticulously curated journey through the heart of Nigeria's tax appeal ecosystem. From the foundational concepts of taxing powers and the historical evolution of the TAT, to the intricate dynamics of jurisdiction, pleadings, and evidence in tribunal proceedings, every aspect is demystified. Gain crucial insights into the art of statutory interpretation, the utility of judicial precedent, and the nuances of conducting a successful trial before the TAT.
But the expertise doesn't stop there. This book breaks new ground by providing a comprehensive understanding of judgment writing, the practicalities of enforcing tribunal decisions, and the critical avenues for appealing TAT rulings on points of law. With dedicated sections on judicial deference and the often-overlooked internal review processes of tax authorities, it equips you with a holistic and strategic advantage.
