Abdulrazaq: Nigerian Revenue Law
Contents: general principles: e.g. definitions, objectives, criteria, direct and indirect taxes, jurisdiction, personal taxation, company taxation, local taxation; income tax: charges, exemption, returns, penalties; reliefs and rates: rates of tax, income tax, minimal taxable income; trade, business, profession or vocation: e.g. meanings; liability; succession, discontinuance, capital allowances, sale of buildings, partnerships; employment income: assessment, deductible income; companies income tax: assessments, returns, petroleum profits' tax; settlements, trusts and estates; international taxation; capital gains tax; and tax appeals. The author is an expert in taxation in Nigeria working with Price Waterhouse Cooper, Lagos.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Lindsay Woodard and Hiscox v I R C 1933 18 TC 43 55
Aberdeen Construction Group v IRC 1978 STC 127 at 13 lc 162 196
39 other sections not shown
Abdulrazaq accruing acquired acquisition agreement amount Appeal Commissioners apply arising asset capital allowances capital expenditure capital gains tax carried chargeable charged circulating capital CITA commencement Companies Income Tax computed contract decision deduction deemed disposal dividend duty emoluments employee employment executor exempt expenses fact Federal fund gains or profits Glenboig Government Hardy and Willis held High Court House of Lords Ibid Income Tax Act incurred individual Inland Revenue interest investment liability Lord Macmillan Lord Normand Lord Wilberforce loss naira nature of trade Nigeria Nigerian pounds Nigerian tax notice paid paragraph payable payment pension period person PITA plant profession or vocation provisions purchase purpose question received relevant tax authority relief rent residence respect restrictive covenant rule Second Schedule settlement settlor shares sold tax law taxable taxation taxpayer Tiley trade or business trading receipt transaction treated trust