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A Tax System of Many Colours that Our Country has Made for Us
0₦2,500.00Professor Taofeeq Abdulrazaq, Tax Partner, Nolands Nigeria Professional Services, waxes lyrical in “A Tax System of Many Colours that Our Country Made for Us”. He examines the legal status and validity of the Voluntary Assets and Income Declaration Scheme (VAIDS) and extra-statutory concessions, generally. He explores other judicial remedies available to a tax payer in light of the non-composition of the Tax Appeal Tribunals, and concludes that “conclusions are meaningless in a state of flux”.
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Abuse of the Nigerian State Powers of Taxation and the Boundaries of Discretion
0₦2,500.00Dr Animashaun Oyesola, of the Department of Business & Private Law, Kwara State University, Malete in his article, “Abuse of the Nigerian State Power of Taxation and the Boundaries of Discretion”, appraises the taxing powers of the Nigerian State giving examples of how the powers have been abused and distinguishing between wrongful and innocent abuse. He examines several instances of how state officials have misused their discretion and recommends how taxing statutes may be strengthened without violating the rights of the tax payer.
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Access to Court and the Doctrine of Ripeness in Settlement of Chieftaincy Disputes in Nigeria
0₦2,500.00Gbenga Ojo, Lecturer, Lagos State University and Principal, Gbenga Ojo & Co in his article “Access to Court and the Doctrine of Ripeness in Settlement of Chieftaincy Disputes in Nigeria” undertakes a comprehensive appraisal, through case law, of the effect of non-compliance with the conditions precedent or statutory requirements for exhausting administrative remedies in settlement of chieftaincy disputes before seeking judicial remedy.
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Acquisition of Land by Foreigners in Nigeria: A Legal Analysis
0₦2,500.00Victor Ojetayo of the Ajayi Crowther University Oyo Nigeria and Ajiboye Ibiyemi in their article, Acquisition of Land by Foreigners in Nigeria: A Legal Analysis, note that with the increased participation of foreigners in Nigeria’s economic landscape through Foreign Direct and Portfolio Investments, resident and non-resident foreigners may wish to own real property in Nigeria. Ojetayo and Ibiyemi present an exposition of relevant case laws, the Land Use Act, Acquisition of Land by Alien Law and other statutes for their perspective on acquisition of land by foreigners in Nigeria.
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Acquisition of Title to Land by Adverse Possession: Need to Stop Endorsement of Land Theft
0₦2,500.00Gbenga Ojo, Lagos State University and Principal Gbenga Ojo and Co Lagos Nigeria in his article, Acquisition of Title to Land by Adverse Possession: Need to Stop Endorsement of Land Theft, interrogates the concept of adverse possession in land law. He posits that acquisition of title to land by a trespasser/squatter by adverse possession is tantamount to land theft. He argues that the claim of an adverse possessor rather than being dealt with under limitation laws should be taken care of by an interplay of the equitable doctrines of laches and acquiescence or the Rule in Awo v Cookey. He recommends a reform of the law and the adoption of the Singaporean model which abolished acquisition of title to land by adverse possession.
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Adjournment of Proceedings Sine Die Pending Appeal: Has the Decision of the Supreme Court in Alioke V Oye Changed the Law?
0₦2,500.00Sir Isaac Obi, Partner at Alliance Law Firm, in his article, Adjournment of Proceedings Sine Die Pending Appeal: Has the Decision of the Supreme Court in Alioke V Oye Changed the Law? explains that adjournment of court proceedings, sine die, pending appeal has been one of the ways the appellate courts maintain and preserve their superiority over lower courts in Nigeria. Once an appeal has been properly entered before an appellate court and the lower court is formally notified, it is automatically stripped of its jurisdiction on that matter until the appellate court concludes the matter. Recently, it has been argued that the decision of the Supreme Court in Alioke v Oye has changed the law. It is argued that an appeal does not operate as a stay of proceedings and that until the appellate court makes a definite order compelling the lower court to adjourn the matter, the lower court retains its discretion whether or not to adjourn the matter sine die, pending appeal, irrespective of the fact that an appeal has been entered. Sir Obi critically analyses the decision in Alioke v Oye to see whether the law has really changed.
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Admiralty Action in Rem: The Value of Security to be Furnished for the Release of an Arrested Vessel in Nigerian Admiralty Law
0₦2,500.00Dr Chukwuechefu Ukattah and Maryam Oyebode, Associates at Olaniwun Ajayi LP in their article “Admiralty Action in Rem: The Value of Security to Be Furnished for The Release of An Arrested Vessel in Nigerian Admiralty Law”, argue that an important attractiveness of an action in rem is the ability of a Claimant to arrest the vessel against whom he has a claim until sufficient security for her bail is provided by her owners. There have been discordant tunes among the courts on the value of the security to be furnished for an arrested vessel. The article argues that recent decisions by the Nigerian Court of Appeal, heavily influenced by the decision of Brandon J in the English case of The Moschanthy, were reached per incuriamas the Court failed to follow earlier decisions of the Supreme Court on the subject, and are contrary to the clear provisions of the Admiralty Jurisdiction Procedure Rules 2011.
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Admissibility of Public Documents and Photocopies of Certified True Copies of Public Documents
0₦2,500.00Professor Joseph Abugu, SAN, in this article, Admissibility of Public Documents and Photocopies of Certified True Copies of Public Documents, examines two critical vexed issues on the admissibility of public documents. The first interrogates what qualifies as a public document within the provisions of the Evidence Act 2011. The second addresses the admissibility of photocopies of certified true copies of public documents. Professor Abugu posits that the essential quality of a public document must be ascertained by a conjunctive reading of sections 102 and 104 of the Evidence Act which specifies that the document must be one being kept under legal obligation by a public authority with open access by members of the public who seek to obtain a copy thereof and that routine communications of government agencies and statutory bodies do not so qualify. He also finds that the current exposition of the law on the admissibility of photocopies of certified true copies of public companies is as articulated in the 1969 decision of the Supreme court in Minister of Lands v. Azikiwe (SC) as applied in Ogboru v. Uduaghan (CA) and affirmed by the Supreme Court in Emeka v. Chuba-Ikpeazu & Ors. and in Oboh & Anr v. FNL Ltd.
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Advancing Environmental Pollution Incidents as a Matter of Breach of Fundamental Human rights in Nigeria
0₦2,500.00Nitoni George Lawson in his article, Advancing Environmental Pollution Incidents as a Matter of Breach of Fundamental Human Rights in Nigeria focuses on creating awareness on the use of fundamental rights as a tool for environmental protection. A pertinent question that is answered is: why should fundamental rights enforcement be treated as an issue relating to environmental protection? Lawson submittes that incorporating fundamental rights into principles of environmental protection would secure higher standards of environmental quality due to the requirement of states to provide a satisfactory environment for citizens, thereby, securing the rights to health, life and peaceful enjoyment of private and family life.
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Advancing the Cause of Fintech in Nigeria through Regulation
0₦2,500.00Tolu Olatunji of the Edge Hill Law Practice in his article, Advancing the Cause of Fintech in Nigeria through Regulation, comprehensively considers the regulatory framework for Fintech in Nigeria. He appraises the growth of Fintech in Nigeria and Africa, regulatory and industry sandboxes and the challenges of regulation. He concludes that regulators must ensure compliance with regulations without stifling innovation.
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Affidavit Evidence and The Advocate-Witness Rule: A Critique of the Recent Decisions of the Supreme Court
0₦2,500.00Chimezie Onuzulike, in his article, Affidavit Evidence and The Advocate-Witness Rule: A Critique of the Recent Decisions of the Supreme Court, examines the ethical issues arising when counsel combines the role of advocate and witness for a client. Onuzulike posits that in the course of prosecuting their client’s case, lawyers may know of certain facts because of their involvement in the events giving rise to those facts. The facts may relate to investigations undertaken as part of the representation or may even relate to matters of practice and procedure, which means that the lawyers are more competent to speak to those facts. Therefore, in reality, a lawyer may find himself in a situation where he may have to act as a witness for his client. The situation is complicated where the lawyer is required to give oral evidence and be cross-examined, but much less so when all he has to do is depose to facts within his personal knowledge in an affidavit on behalf of the client. The Nigerian courts have not only held that a lawyer cannot depose to affidavits on behalf of his client as that would amount to a breach of ethical rules, but also that such an affidavit deposed to by a lawyer is incompetent and would be discountenanced. Onuzulike argues that the position of the Nigerian courts on lawyers deposing to affidavits on behalf of their clients is erroneous, problematic and misses the point.
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Africa and the Path of Renewable Energy
0₦2,500.00Brandon Carter, international political economist and JD Scholar, Valparaiso University Law School, Indiana USA in his article “Africa and the Path of Renewable Energy” highlights Africa’s potential for development through renewable energy such as solar, wind, hydro, geothermal and biomass. Just as countries in Africa skipped the transition to landlines in the telecommunications industry, he posits that Africa’s poor energy infrastructure deficit is an opportunity to leapfrog fossil fuel energy to clean renewable energy. While prospecting for foreign investments to fund renewable energy projects, he cautions African countries against Bilateral Investment Treaties (BITs) with Europe and the US especially those under the International Centre for the Settlement of Investment Disputes (ICSID) and advocated South-South BITs which are less skewed against capital importing countries.
