ghtaxclub@gmail.com

Case Brief: Kwasi Afrifa v. Ghana Revenue Authority & Attorney-General (SC Reference) Citation: Reference No. J6/02/2022 Date: 30th November 2022 Court: Supreme Court of Ghana Coram: Dotse JSC (Presiding), Pwamang JSC, Prof. Kotey JSC, Lovelace-Johnson (Ms.) JSC, Torkornoo (Mrs.) JSC, Prof. Mensa-Bonsu (Mrs.) JSC, Kulendi JSC. Flynote Constitutional Law — Administrative Justice — Tax Administration […]

Case Brief: The Republic v. The Commissioner-General of the Ghana Revenue Authority; Ex Parte Agility Distribution Parks Ghana Ltd Citation: Suit No. CR/0332/2021 Court: High Court of Justice, Accra (Criminal Court 1) Date of Ruling: 12th July, 2021 Judge: Her Ladyship Justice Ruby Aryeetey Full Ruling Flynote Tax Law — Value Added Tax (VAT) —

Case Brief: Kwasi Afrifa v. Ghana Revenue Authority Court: High Court of Justice, Kumasi Suit No: C12/149/19 Date of Ruling: 6th July, 2020 Judge: His Lordship Justice Frederick Tetteh Flynote Constitutional Law — Enforcement of fundamental human rights — Article 33(1) of Constitution, 1992 — Whether refusal to issue Tax Clearance Certificate (TCC) violates administrative

Case Brief: Republic v. Ghana Revenue Authority, Ex parte Export Finance Company Ltd Citation: Suit No. CM/MISC/1186/2019 Date: 8th July 2020 Court: High Court of Justice (Commercial Division), Accra Judge: George K. Koomson J. Flynote Administrative Law — Judicial Review — Supervisory Jurisdiction of High Court — Tax Administration — Objection to Tax Decision —

Case Brief: Export Finance Company Ltd v. Ghana Revenue Authority & Attorney-General Citation: Writ No. J1/07/2021 Court: Supreme Court of Ghana Date: 30th November 2022 Coram: Dotse JSC (Presiding), Amegatcher JSC (Lead), Owusu (Ms.) JSC, Lovelace-Johnson (Ms.) JSC, Honyenuga JSC, Prof. Mensa-Bonsu (Mrs.) JSC, Kulendi JSC Flynote Constitutional Law — Tax Law — Access to

Case Brief: Eaton Towers Ghana Ltd v. The Commissioner-General (GRA) & Another Citation: Suit No. CM/TAX/000318 Court: High Court of Justice (Commercial Division), Accra Date: 27th February 2018 Judge: His Lordship Jerome Noble-Nkrumah, J. Flynote Tax Law — Income Tax — Value Added Tax (VAT) — Tax Avoidance Schemes — Re-characterization of Transactions — Arm’s

Case Brief: DM Kojo Trading Ent Ltd v. The Commissioner-General (GRA) Citation: Suit No. CM/MISC/0945/2019 Court: High Court of Justice (Commercial Division), Accra Date: 7th November 2019 Judge: Her Ladyship Justice Akua Sarpomaa Amoah (Mrs.) Flynote Tax Law — Revenue Administration — Garnishment — Validity of Garnishment Notice — Service of Documents — Mandatory nature

Case Brief: Chapel Hill School Ltd v. Attorney General & Commissioner, Internal Revenue Service Citation: [2009] J4/25/2009 Date: 22nd July 2009 Court: Supreme Court of Ghana Coram: Atuguba JSC (Presiding), Akuffo (Ms) JSC, Dr. Date-Bah JSC (Lead), Owusu (Ms) JSC, Baffoe-Bonnie JSC          Flynote Tax Law — Income Tax — Exempt Income — Educational Institution of

Case Brief: Hon. Clement Apaak v. Ghana Revenue Authority Citation: Suit No. CM/TAX/0448/2017 Date: 31st July 2018 Court: High Court (Commercial Division), Accra Judge: Her Ladyship Jennifer Dodoo (Mrs) Flynote Tax Law — Value Added Tax (VAT) — VAT Flat Rate Scheme (VFRS) — Practice Notes — Whether the Commissioner-General can use a Practice Note