Abdulrazaq: Nigerian Revenue Law

Front Cover
Malthouse Press, 2005 - Law - 244 pages
0 Reviews
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.

From inside the book

What people are saying - Write a review

We haven't found any reviews in the usual places.


General principles
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

Common terms and phrases

Bibliographic information