Rethinking Ghana’s Folklore Board’s Bid to Sue Black Panther Producers for Using Kente Without Authorisation.

September 30, 2019

Folklore according to the Copyright Act, 2005 (Act 690)[1], means, “the literary, artistic and scientific expressions belonging to the cultural heritage of Ghana which are created, preserved and developed by ethnic communities of Ghana or by an unidentified Ghanaian author, and includes kente and adinkra designs, where the author of the designs is not known, […]

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Legal Profession 1 – 1 Revenue Authority

September 26, 2019

Lawyers and taxmen make strange bedfellows. And in more than one instance, attempts to infuse the enforcement of tax obligations with justice delivery have been met with mixed results. Take the recent Supreme Court decision in CJEUL v the Ghana Revenue Authority & Attorney-General[1] as an example. The Plaintiff, a non-governmental organisation, brought an application challenging […]

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Brief Overview of Ghana’s Advertising Council Bill

September 23, 2019

I have been fascinated with television advertisements for as long as I can remember. As a child, it was my dream to be in one of the advertisement for popular brands, just like Miriam, the little girl in my school who did a very popular advert for one of the milk brands, and became a […]

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An Analysis of Personal Tax Reliefs For Resident Individuals Under Ghanaian Law

September 19, 2019

1. Introduction: In Ghana, the Income Tax Act, 2015, (Act 896), as amended, impose taxes on every person who earns income during the year of Assessment unless that person is granted an exemption under the law. In the case of individuals and partners in the partnership, their year of assessment is from the 1st January […]

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Reflections on the Commissioner-General’s Power to Recover Taxes from Third-Party Debtors

September 16, 2019

Introduction: In recent times, some banks and financial institutions have been freezing their customers account based on notices from the Ghana Revenue Authority (GRA) represented by the Commissioner-General. These customers wonder whether or not the Commissioner-General or anybody authorized by him has the power to garnish their account without prior notice to them or a […]

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Does South Africa Bear any International Responsibility for the Xenophobic Attacks by its Citizens on other African Nationals?

September 9, 2019

The Law of State Responsibility is the branch of Public International Law that regulates the determination of the legal liability of a state for internationally wrongful acts committed against another state or an international legal person. To be liable under this body of rules, it must be shown that the impugned acts are (a) attributable […]

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Brief Note on Customary Divorce

August 6, 2019

Discussions on the types of marriages celebrated in Ghana have in recent times given the impression that persons married under the ordinance have more advantages than their counterparts married under customary law.  Although this assertion may be true in some very limited instances1, spousal rights under the 1992 Constitution2 and some enactments like the Matrimonial Causes Act, 1971 (Act 367), Wills Act, 1971 (Act 360)3, Criminal Offences Act, 1960 (Act 29)4 and the Intestate Succession Act, 1985 (PNDCL 111) do not discriminate against spouses under either type of marriage. It is my opinion that when it comes to the dissolution of marriages (divorce), […]

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Enforcement Procedure of a Registered Charge Under Ghanaian Law

July 30, 2019

1. Introduction On 23rd December 2008, the Borrowers and Lenders Act, 2008 (Act 773) was enacted to, amongst others, improve on the existing standards of disclosure of information on lending and borrowing, and also promote a consistent loan recovery and enforcement system by lenders. To this end, the Collateral Registry was established by Act 773 […]

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Can a person benefit twice under the Intestate Succession Act?

July 25, 2019

The Supreme Court has, in Togbe Akpoma I (Suing as Head of Family of Rudolph Kofi Mensah (Deceased)) & Anor v Gladys Mawuli Mensah (Administratrix of The Estate of Rudolph Kofi Mensah (Deceased))[1], held that it is possible for a child of a deceased Ewe to benefit twice under the Intestate Succession Act, 1989, (PNDCL 111). […]

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What is AfCFTA? And what does Ghana’s hosting of the AfCFTA Secretariat mean for the Country, Legally Speaking?

July 22, 2019

I. Introduction At its 12thExtraordinary Summit held from 6 to 7 July 2019 in the Nigerien capital Niamey, the African Union chose Ghana to host the Secretariat of the African Continental Free Trade Area (“AfCFTA Secretariat”). The AfCFTA Secretariat is the institution charged with providing administrative support for the implementation of the AfCFTA Agreement.   The […]

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