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By Olanrewaju M Lassise-Phillips The Tax Appeal Tribunal (TAT), designed to be Nigeria’s fast-track forum for resolving tax disputes, now finds itself at a critical crossroads. A proposed amendment by the National Assembly seeks to apply the strict provisions of the Evidence Act to TAT proceedings…
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Will Strict Evidence Rules Derail Nigeria’s Tax Appeal Tribunal?
By Olanrewaju M Lassise-Phillips The Tax Appeal Tribunal (TAT), designed to be Nigeria’s fast-track forum for resolving tax disputes, now finds itself at a critical crossroads. A proposed amendment by the National Assembly seeks to apply the strict provisions of the Evidence Act to TAT proceedings…