Tag: Nigeria

income_tax
Can a Tax Authority Distrain a Company for PAYE Non-Remittance? Revisiting Independent Television v. E.S.B.I.R
Introduction: The 2015 seminal piece, ‘Distrain under PITA: An analysis and evaluation of Principles and Practice’ may be apt in responding to the question. Please see paper here.  This piece hopes to re-engage the relevant principles within the context...
ao2law-FantaSprite
Fanta and Sprite – How fit for consumption? Fijabi Adebo Holdings Limited & Anor vs Nigerian Bottling Company Plc & Anor Revisited
[mmtl-row][mmtl-col width=\”1/1\”][mmtl-text] Relevant Facts: 1. By an amended Writ of Summons and Statement of Claim sealed out of the High Court of Lagos State, Nigeria Fijabi Adebo Holdings Limited and its alter ego, Dr. Emmanuel Fijabi...