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Case Brief: Kwasi Nyantakyi Owiredu v. Commissioner-General, Ghana Revenue Authority Citation: Suit No: CM/TAX/0142/2019 Court: High Court (Commercial Division), Accra Date of Judgment: 20th December, 2019 Judge: His Lordship Samuel K. A. Asiedu, J.A. (Sitting as an additional High Court Judge) Flynote Tax Law — Income Tax — Mortgage Interest Deduction — Upfront vs. Year-end […]

Case Brief: Kwasi Afrifa v Ghana Revenue Authority & Attorney-General (SC writ) Court: Supreme Court of Ghana Date: 30th November 2022 Case No: Writ No. J1/23/2021 Coram: Dotse (Presiding), Pwamang, Kotey, Lovelace-Johnson, Torkornoo, Mensa-Bonsu, Kulendi JJSC. Flynote Constitutional Law — Supreme Court — Original Jurisdiction — Enforcement and Interpretation — Tax Administration — Revenue Administration

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