INTERPRETATION OF TAX STATUTES: AN EXAMINATION OF THE SUPREME COURT APPROACH
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Nigerian Institute of Advanced Legal Studies.
This chapter examines some of the Supreme Court tax cases since inception in order to decipher the approach of the court to the interpretation of tax Statutes. The chapter is divided into seven parts. Part one introduces the work while Part two examines the general rules of interpretation of statutes in general and the ancillary aids. Part three probes whether tax statutes are interpreted specially or whether they follow the general rules. The legislative and judicial approaches to the challenges of tax avoidance and evasion are also considered in this part. Part four focuses on some of the decisions of the Supreme Court in tax cases with a view to deciphering the approach of the court. Part five is devoted to the consideration of the facts of Shell v. FBIR and the contributions of the Honourable Chief Justice of the Federation of Nigeria in the landmark case. The retirement of the Honourable Justice Mohammed Uwais CJN provides a golden opportunity for critical reflection on why there is paucity of Supreme Court decisions on tax cases and the appropriate intervention that will be required to address the situation. In this regard, Part six attributes this development partly to corruption and the long and tortuous journey of tax appeal procedure from objection to the tax authority; appeal to the Body of Appeal Commissioners; re-hearing of the appeal by the High Court to the Court of Appeal and finally to the Supreme Court. The work is concluded in Part seven.
INTERPRETATION OF TAX STATUTES , EXAMINATION OF THE SUPREME COURT APPROACH
Sanni, A.O (2006) " INTERPRETATION OF TAX STATUTES: AN EXAMINATION OF THE SUPREME COURT APPROACH" 74-102. Nigerian Institute of Advanced Legal Studies.