CASE REVIEW: APPLICABILITY OF VAT TO CASINO REVENUES – AN ANALYSIS OF THE DECISION OF THE TAX APPEAL TRIBUNAL IN THE CASE OF TOURIST COMPANY OF NIGERIA PLC V. FEDERAL INLAND REVENUE SERVICE

CASE REVIEW: APPLICABILITY OF VAT TO CASINO REVENUES – AN ANALYSIS OF THE DECISION OF THE TAX APPEAL TRIBUNAL IN THE CASE OF TOURIST COMPANY OF NIGERIA PLC V. FEDERAL INLAND REVENUE SERVICE

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...

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