ghtaxclub@gmail.com

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

Case Brief: Bishop Daniel Obinim v. Ghana Revenue Authority & Fidelity Bank Ltd. Court: High Court (Commercial Division), Accra Judge: Akua Sarpomaa Amoah (Mrs.), J. Date: 30 October 2020 Suit No.: CM/OCC/1033/2019 Parties: Plaintiff – Bishop Daniel Obinim; 1st Defendant – Ghana Revenue Authority; 2nd Defendant – Fidelity Bank Ltd. Flynote Tax law — Dispute

Case Title and Citation Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Ecobank Ghana Ltd High Court (Commercial Division), Accra — 13 May 2020 Coram: Doreen G. Boakye-Agyei (Mrs.), J. Flynote Tax—Judicial review—Revenue Administration Act, 2016 (Act 915)—Notice of assessment and timelines for objection—Whether failure to object within 30 days precludes challenge—Third- party debtor notice