Case briefs

Case Brief: Maersk Drillship IV Singapore PTE LTD v. The Commissioner-General Link: https://ghtaxclub.com/wp-content/uploads/2026/02/Maersk-v-CG-High-Court.pdf Flynote Taxation – Upstream Petroleum Industry – Petroleum Subcontractor – Fiscal Stability Clauses – Whether 5% withholding tax under Section 27 of PNDCL 188 and Article 12 of a Petroleum Agreement (PA) constitutes a final tax on a subcontractor’s entire income – […]

CASE BRIEF: ORICA GHANA LIMITED v. THE COMMISSIONER-GENERAL, GRA Court: Court of Appeal, Accra Citation: [2026] Suit No. A.O. 2026 Date: 2nd January, 2026 Coram: Mensah-Datsa (Mrs.), JA (Presiding); Ahmed (Mrs), JA; Armah-Tetteh, JA Link to full judgment: Link FLYNOTE Tax Law – Location Incentive – Manufacturing Business – VAT Relief Purchase Orders Income tax

Case Brief: Perseus Mining Ghana Limited v. Commissioner-General (GRA) Citation: Civil Motions J8/34/2024 & J8/112/2024 Date: 11 March 2025 Court: Supreme Court of Ghana Coram: Sackey Torkornoo (Mrs.) CJ (Presiding), Baffoe-Bonnie JSC, Prof. Mensa-Bonsu (Mrs.) JSC, Asiedu JSC (Lead), Adjei-Frimpong JSC. Full judgment: Link Flynote  Constitutional Law — Supreme Court — Appellate Jurisdiction — Special

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