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West Atlantic Shipyard V Federal Inland Revenue Service: The Tax Appeal Tribunal’s Decision On Pre-Action Notices And Su
The Appeal Process for tax disputes by aggrieved taxpayers was recently challenged in Tribunal by the Federal Inland Revenue Service (FIRS), in a bid to introduce technicalities that would have resulted in further prolonged proceedings for tax cases in Nigeria. The matter was the subject of a Preliminary Objection (PO) filed by the FIRS at The Tax Appeal Tribunal (TAT), South South Zone sitting in Benin, pertaining to West Atlantic Shipyard Limited (WAS) (Appellant/Respondent) v. FIRS (Applicant/Respondent) TAT/SS2/005/18.


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