Case briefs

Case Details Court: High Court of Justice (Commercial Division), Accra (Superior Court of Judicature) Date: 10 November 2022 Judge: Her Ladyship Jane Harriet Akweley Quaye (Mrs.), Justice of the High Court Suit : CM/TAX/0125/2022 Parties: Coca‑Cola Equatorial Africa Limited (Appellant) v The Commissioner‑General, Ghana Revenue Authority (Respondent) Procedural posture: Appeal against the Commissioner‑General’s Final Objection […]

Case Title and Citation Case name: Multichoice Ghana Ltd v The Commissioner, Internal Revenue Service Court: Supreme Court (Ghana), Accra Coram: Wood CJ (presiding), Dotse JSC, Yeboah JSC, Gbadegbe JSC, Akoto-Bamfo JSC Date: 16 March 2011 Case no.: Civil Appeal No. J4/16/2010 Flynote Tax—Assessable income—Aggregation of income streams—Deductibility—Interest on subscription deposits—Whether investment interest forms part

CASE BRIEF BEIERSDORF GHANA LIMITED v. COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court: High Court of Justice, Commercial Division, Accra Suit No: H1/140/2019 Date of Judgment: 5th December, 2019 Judge: Dennis Adjei, Henry Kwofie, Alex Poku-Acheampong Flynote Tax — Appeals procedure — Order 54 rule 4 of the High Court (Civil Procedure) Rules, 2004 (C.I. 47)

Case Title and Citation Beiersdorf Ghana Limited v The Commissioner-General, Ghana Revenue Authority High Court (Commercial Division), Accra — 13 July 2018 Suit No: CM/TAX/0001/2018 Coram: Samuel K. A. Asiedu J   Flynote Tax — Technology transfer agreements — Requirement to register with Ghana Investment Promotion Centre (GIPC) under Act 865 — Royalty payments under

CASE BRIEF FAN MILK GHANA LIMITED v. THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court: Court of Appeal, Civil Division, Accra Suit No: H1/247/2020 Date of Judgment: 7th April, 2022 Judges: Henry A. Kwofie JA (Presiding), George K. Koomson JA, Richard Adjei-Frimpong JAJudgment Delivered By: Koomson JA FLYNOTE Revenue Law – Tax appeals – Withholding tax

CASE BRIEF FAN MILK LIMITED v. COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court: High Court of Justice, Commercial Division, AccraSuit No: CM/TAX/0004/18Date of Judgment: 29th April, 2019Judge: Her Ladyship Mrs. Angelina Mensah-Homiah J FLYNOTE Revenue Law – Tax assessment – Withholding tax – Re-characterisation of payments – Whether payments described as “discounts” were properly re-characterised as

CASE BRIEF MAERSK DRILLSHIP IV SINGAPORE PTE LTD v. THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Supreme Court of Ghana Civil Appeal No. J4/59/2024 Date: 2nd April, 2025 FLYNOTE Tax Law – Petroleum Agreement – Stabilization Clause – Fiscal Stability – Subcontractor Rights – Branch Profit Tax – Whether subcontractor to petroleum agreement protected by fiscal

Case Brief: Ivy Morrison v. Ghana Revenue Authority Citation: Suit No. CM/BDC/0051/2019 Date: 21 January 2019 Court: High Court of Justice (Commercial Division), Accra Judge: George K. Koomson J. Flynote Civil Procedure — Interlocutory Injunction — Tax Administration — Customs Division — Implementation of Benchmark Values — Cargo Tracking Note (CTN) — Discriminatory practices —

CASE BRIEF CENTER FOR JUVENILE DELINQUENCY v. GHANA REVENUE AUTHORITY & ATTORNEY GENERAL Supreme Court of Ghana Writ No. J1/61/2018 Date: 30th July, 2019 FLYNOTE Constitutional Law – Access to Justice – Right to Court Access – Taxpayer Identification Number (TIN) – Whether requirement to quote TIN before filing court cases constitutes unconstitutional fetter on

CASE BRIEF PERSEUS MINING (GH) LTD v. THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court of Appeal, Accra Suit No. H1/137/2022 Date: 1st June, 2023 FLYNOTE Tax Law – Mining Operations – Forward Sales Contracts – Derivative Instruments – Loss Deductibility – Business Income vs Investment Income – Whether losses from forward gold sales contracts deductible