Case briefs

Case Brief: Scancom PLC v. The Commissioner-General (Ghana Revenue Authority) Citation: Suit No. CM/TAX/0008/22 Date: 9th November 2023 Court: High Court of Justice (Commercial Division), Accra Judge: Her Ladyship Justice Afi Agbanu Kudomor Flynote Tax Law — Value Added Tax (VAT) — Imported Services — Partial Exempt Trader — Apportionment — Whether imported services used […]

CASE BRIEF ORICA GHANA LIMITED v. THE COMMISSIONER-GENERAL, GHANA REVENUE AUTHORITY High Court of Justice, Commercial Division, Accra Suit No. CM/TAX/0118/2022 Date: 19th July, 2022 FLYNOTE Tax Law – Manufacturing Business – Location Incentive – Income Tax Computation – Apportionment of Business Income – Whether Commissioner-General can separate manufacturing activities from ancillary management services for

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 —