Nigerian Justices Have Been Selling Election Judgments To Incumbent Presidents Since 1979

Chief Awolowo and Olusegun Obasanjo exchanged some testy epistles reproduced in Musikilu Mojeed’s The Letterman, in which Awolowo effectively alleged that the appointment of Fatayi-Williams as CJN in 1979 came with an implicit bargain concerning the determination of the election petition of that year. He also suggested that days before the Supreme Court announced the decision on 26 September 1979, Chief Justice Atanda Fatayi-Williams leaked the decision of the Court to General Obasanjo, who desired to be reassured that he could proceed with the inauguration date of 1 October 1979 as planned. Forty-four years later, the current incumbent travelled to India with the assurance of a man who knew that the imminent announcement of the PEPT judgement did not threaten his position.

Lawyers/Law Firms are Taxable Persons Liable to Pay VAT — Conclusions from Al-Masser vs. FIRS

“Taxable person” includes an individual or body of individuals, family, corporations sole, trustee or executor or a person who carries out in a place an economic activity, a person exploiting tangible and intangible property for the purpose of obtaining income therefrom by way of trade or business or a person or agency of Government acting in that capacity.

In delivering its judgment, the Court of Appeal held that a lawyer or firm of lawyers in private practice provides legal services for a fee, and so are taxable persons bound by sections 1, 2, 14(1), 15(1) and 46 of the VAT Act to pay VAT to the FIRS for legal services they provide. In the words of the Court of Appeal,…