September 2025

Case Summaries

Statutory Interpretation and Capital Allowances in Petroleum Taxation: A Case Comment on Shell Petroleum Development Company of Nigeria Ltd v Federal Inland Revenue Service (2016) LPELR-40072(CA)

Authored By: Oladosu Praise Rereloluwa University of Lagos Introduction The taxation of petroleum operations in Nigeria forms the backbone of

Statutory Interpretation and Capital Allowances in Petroleum Taxation: A Case Comment on Shell Petroleum Development Company of Nigeria Ltd v Federal Inland Revenue Service (2016) LPELR-40072(CA) Read More »

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