Are VAT Tax Credit Refunds limited to Exporters only? – The case of The Republic vs. The Commissioner-General of the Ghana Revenue Authority; Ex Parte Agility Distribution Parks Ghana Ltd
The Background The Applicant taxpayer is a private limited liability company in the business of constructing commercial warehouses for rent. The Commissioner-General of the Ghana ... Read More
The Evil Lurking in The Shadow Of Martin Kpebu No .2 And The Struggle For Power
Introduction John Salmond wrote on liberty: “legal liberties are the benefits which I derive from the absence of legal duties imposed upon myself. They are ... Read More
7 Practical Tips For GSL Entrance Exam Candidates
To all our friends preparing for the Ghana School of Law entrance exam next Tuesday, August 24, 2021, we have you in our thoughts. Give it your best shot. Here ... Read More
Garnisheeing Joint Bank Accounts – The Ghanaian Law Perspective
Frederick Gurah Sampson Esq and Roselyne Kaledzi Esq Introduction. The Bank-Customer relationship usually commences with the account opening processes. This is the stage where the ... Read More
Setting Aside Arbitral Awards: Justice Justin Kofi Dorgu’s Bold Incision Into The Alternative Dispute Resolution Act, 2010 (Act 798)
1.Introduction Ghana’s Alternative Dispute Resolution Act, 2010 (Act 798) (“hereinafter referred to as the ADR Act”), has been hailed by Scholars as very progressive. Dr. ... Read More
The Enforcement of Morals: A Delimitation of the Criminal Sphere of Morality
Introduction It is without doubt, a reasonable one, that a State has authority over its citizens whether de jure or de facto. This authority of ... Read More
The Meaning and Import of Article 181 (5) of the 1992 Constitution and its Effect on Statutory Corporations Set Up with Commercial Functions
Introduction Article 181(5) of the 1992 Constitution requires that all international business or economic transactions to which the Government is a party must be laid ... Read More
Domestic Violence in Ghana: An Analysis of Ghana’s Current Legal Regime
By: Claudia N.A. Coleman (Private Legal Practitioner) Physical spousal abuse became a regular theme in Media reports in the late 1990s, thus resulting in the ... Read More
Flubbing One’s Lines: Revisiting #FixTheCountry’s Horrid Day at the Ghana Supreme Court!
What is this thing I read here? This is a legal article. It may surprise some, who read it, but this is very much a ... Read More
Fixing the Culture of Unlawful Arrest and Detentions: A Look at the Rules of Engagement of the National Security Apparatus
1.Introduction These days, the mention of National Security evokes fear and intimidation, to say the least. Media reports abound as to alleged unlawful arrests and ... Read More