Corporate LawThe Tax Appeal Tribunal’s Jurisdiction Conundrum: Useful Lessons to Be Drawn from the Decision of the Federal Supreme Court in Chairman of the Board of Inland Revenue v. Joseph Rezcallah & Sons Ltd & 2 Ors

In the wake of the new tax regime1, it will not be unexpected to see a challenge to the legality or validity of a tax assessment as opposed to challenging the computation of such assessment itself together with its appurtenant objections and notices of refusal to amend. The Joint Revenue Board of Nigeria (Establishment) Act, 2025 confers on the Tax Appeal Tribunal (TAT), jurisdiction and powers to

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