Supreme Court Affirms Jurisdiction of the Tax Appeal Tribunal: Implications for Tax Disputes in Nigeria

The apex Court clarified that the TAT is an administrative body with quasi‑judicial powers, whose decisions may only be appealed to the Federal High Court on points of law. This judgment resolves the long‑standing uncertainty over the tribunal’s role, reinforces procedural discipline in tax litigation, and aligns Nigeria’s tax dispute resolution framework with international best practices.

For more information or clarification on the judgment, contact TEMPLARS Partner, Sesan Sulaiman, Senior Associate, Munachiso Michael, or Associate, Ifunanya Nna‑Ude.