Month: April 2021

Introduction:   On 17th February 2021, the Tax Appeal Tribunal (TAT) delivered its judgment in the case of Tourist Company of Nigeria v. Federal Inland Revenue Service, Unreported Appeal No. TAT/LZ/VAT/033/2018 (the Judgment). The Judgment consi...

Before the advent of the Nigeria Data Protection Regulation, the only legislation with provisions touching on Data Protection was the 1999 Nigerian Constitution, which provided that “the privacy of citizens, their homes, correspondence, telephone con...