• The Gravitas Review of Business & Property Law Vol.10 No.2

    The Gravitas Review of Business & Property Law Vol.10 No.2

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    In this issue of The Gravitas Review of Business & Property Law Vol.10 No.2, there are well researched articles on:

    • Banking Law & Practice
    • Labour Law
    • Arbitration
    • Economic Crimes & Sanction
    • Litigation Practice & Procedure
    • Taxation
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  • Imposition of Fines by Taxing Authorities in Nigeria: An Overview

    Imposition of Fines by Taxing Authorities in Nigeria: An Overview

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    Olagoke Odubunmi, Manager, Tax Services,  Maples & Temples, Lagos Nigeria in his article, Imposition of Fines by Taxing Authorities in Nigeria: An Overview makes a distinction between ‘administrative fines’, which can unilaterally be imposed by a taxing authority, and ‘criminal fines’ which can only be imposed by a court of competent jurisdiction. He considers the legal implication of taxing authorities imposing fines without jurisdiction and concludes with a review of judicial authorities on the powers of government agencies in the imposition of ‘criminal fines’.

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  • An Analysis of the Power of the FIRS to Assess Tax on Turnover: A Review of Theodak v FIRS

    An Analysis of the Power of the FIRS to Assess Tax on Turnover: A Review of Theodak v FIRS

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    Dr Cyril Obika of the Faculty of Law, Enugu State University of Science & Technology, Enugu Nigeria in his article, An Analysis of the Power of the FIRS to Assess Tax on Turnover: A Review of Theodak v FIRS posits that ordinarily the FIRS, under section 9 of the Companies Income Tax Act 1961 as amended (CITA) charges to tax the profits of a company on its income> accruing in, derived from, brought into, or received in Nigeria. Exceptionally, under section 30 CITA the FIRS may charge a ‘fair and reasonable percentage’ of the turnover of a company to tax where there is no assessable profit or the profit is less than expected of such a business. Again, the FIRS under section 65 CITA may use its ‘best of judgment’ to assess tax where a company fails to file a return. Can the property of a company let to tenants be its turnover? Dr Obika examines the interrelation of sections 9, 30 and 65 of the CITA in his review of Theodak v FIRS.

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  • Social Media and Substituted Service of Court Processes in Nigeria: An Analysis of Contemporary Trends

    Social Media and Substituted Service of Court Processes in Nigeria: An Analysis of Contemporary Trends

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    Chimezie Onuzulike, Associate at Punuka Attorneys and Solicitors, Lagos Nigeria in his article, Social Media and Substituted Service of Court Processes in Nigeria: An Analysis of Contemporary Trends, peruses various High Court Rules and posits that despite the courts sticking to the customary methods of service by substituted means, normally advertisement in a newspaper circulating within the jurisdiction or delivery to some adult person at the last known place of abode of the person to be served, there may be room for substituted service through the social media. He argues that owing to technological advancement and the concomitant social media revolution, substituted service can be more effectively effected through social media platforms. He concludes that though a Nigerian court has blazed the trail, should be inclined to order service through the social media once it is shown that through that means the document can be brought to the attention of the party to be served.

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  • The Rule of Law and Restriction on Assets of Politically Exposed Persons in Nigeria: Executive Order No.6 of 2018 in Perspective

    The Rule of Law and Restriction on Assets of Politically Exposed Persons in Nigeria: Executive Order No.6 of 2018 in Perspective

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    Theophilus Ochonogor, Partner, Alliance Law Firm, Lagos Nigeria in The Rule of Law and Restriction on Assets of Politically Exposed Persons in Nigeria: Executive Order No. 6 of 2018 in Perspective, reviews the constitutionality of Executive Orders (EO) generally, and EO6 specifically. Theophilus explores the jurisprudential history of Executive Orders, relevant cases on the issue, and argues that EO6 which empowers the Attorney General to preserve and protect from dissipation the assets of current or former government officials,  or any politically exposed person is arbitrary, an usurpation of judicial powers, and an assault on the country’s constitutional democracy.

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  • The Delimitation of Party Autonomy in National and International Arbitration

    The Delimitation of Party Autonomy in National and International Arbitration

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    Peace Adeleye, Associate at Kenna Partners, Lagos Nigeria in her paper, The Delimitation of Party Autonomy in National and International Arbitrations, posits that the principle of party autonomy, the freedom of parties to a contract/arbitration agreement to make rules that govern them without the need for an intervention of a third party, is the soul and heart of arbitration. Adeleye comprehensively reviews national and international legislation enabling party autonomy and argues that much as parties to an arbitration agreement may want their freedom to contract to be limitless, there are indeed limits to the freedom. She discusses the limits of party autonomy in national and international arbitrations.

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  • Power Asymmetry and the Quest for Inclusiveness in the Workplace

    Power Asymmetry and the Quest for Inclusiveness in the Workplace

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    Ogbole Ogancha of Ogbole & Partners and Doctoral Candidate, Faculty of Law, University of Jos Nigeria inPower Asymmetry and the Quest for Inclusiveness in the Workplace, examines the concept of bargaining power in the context of the contract of employment. He considers the power imbalance between the parties to a contract of employment as well as the factors that influence or tilts bargaining power, the redistribution of power through strike actions and enhancement of workers’ participation in the governance of the workplace. Ogbole argues that equality in labour relations is a legal fiction, and the main object of labour law is to bridge inequality in the employer-employee relationship. Aside from demonstrating how power imbalance in the workplace impacts on trade disputes as well as the rate of strike actions, he recommends the enactment of appropriate legislation to check the undue exercise of bargaining superiority to engender workers’ participation in the governance of the workplace.

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  • Analysis of the Role of Trade Unions in Curbing Casualisation of Labour in Nigeria

    Analysis of the Role of Trade Unions in Curbing Casualisation of Labour in Nigeria

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    John Ebokpo in his article, Analysis of the Role of Trade Unions in Curbing Casualisation of Labour in Nigeria, examines the categories, framework, causes and effects of casualisation of labour. He considers how the reformatory, educational and oppositional roles of trade unions may curb the blight despite the unions’ lack of internal democracy and government interference in their affairs.

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  • Direct Application of International Law in Labour and Employment Matters: Is Nigeria Moving Towards a Harmonisation Theory?

    Direct Application of International Law in Labour and Employment Matters: Is Nigeria Moving Towards a Harmonisation Theory?

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    Dr Jacob Osuntogun, Senior Lecturer, Department of Commercial and Industrial Law, University of Ibadan Nigeria in his article, Direct Application of International Law in Labour and Employment Matters: Is Nigeria Moving Towards a Harmonisation Theory? interrogates the issue of direct application of international law in labour and employment matters in Nigeria. Ordinarily, unless international treaties and conventions are domesticated in accordance with section 12 of the 1999 Constitution, they are not applicable in Nigeria. However, section 254C (2) of the Constitution Third Alteration Act 2010 seems to have introduced a monist approach which allows a direct application of international law in labour and employment matters without abrogating the dualist system of reception of international law. Dr Osuntogun examines the dualist and monist controversy and the emergent harmonisation theory within the context of the exclusive jurisdiction of the National Industrial Court.

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  • Section 11 of Banks and Other Financial Institutions Act and Its Implications for Investments in Nigerian Banks

    Section 11 of Banks and Other Financial Institutions Act and Its Implications for Investments in Nigerian Banks

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    Stephen Arubike, Senior Associate at G Elias & Co., Lagos Nigeria in his article, Section 11 of Banks and Other Financial Institutions Act and its implications for Investments in Nigerian Banks, examines the implication of section 11 BOFIA which ousts the jurisdiction of the courts in any suit challenging the ownership of a registered holder of bank shares. Stephen considers several decided cases and scholarly on the concludes that the section violates several provisions of the 1999 Constitution of Nigeria and departs from rational principles and rules of company law. He concludes that the section could have negative consequences on dealings and transactions in bank shares and ought to be struck down by the courts or amended by the parliament.

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  • The Gravitas Review of Business & Property Law Vol.10 No.1

    The Gravitas Review of Business & Property Law Vol.10 No.1 – Print

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    In this issue of The Gravitas Review of Business & Property Law Vol.10 No.1, there are well researched articles on:

    • Labour Law
    • Maritime Law
    • Commercial Law & Practice
    • Intellectual Property Law
    • Land Law
    • Litigation Practice & Procedure
    • Taxation
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  • The Gravitas Review of Business & Property Law Vol.10 No.1

    The Gravitas Review of Business & Property Law Vol.10 No.1 – E-Book

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    In this issue of The Gravitas Review of Business & Property Law Vol.10 No.1, there are well researched articles on:

    • Labour Law
    • Maritime Law
    • Commercial Law & Practice
    • Intellectual Property Law
    • Land Law
    • Litigation Practice & Procedure
    • Taxation
    5,000.00
    Add to basket