Question Tag: Jurisdiction

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  • 1 Marks

BL – May 2015 – L1 – SA – Q7 – Company Law

Identify which court has original jurisdiction for insolvency-related matters.

The court that has original jurisdiction to entertain a suit on matters relating to insolvency is

A. State High Court
B. Federal High Court
C. National Industrial Court
D. Customary Court of Appeal
E. Sharia Court of Appeal

Answer: B

Explanation:
The correct answer is “B. Federal High Court.” Under Nigerian law, the Federal High Court has jurisdiction over matters relating to insolvency, as these issues fall under federal legislative power, especially when dealing with corporate bodies.

  • 10 Marks

AT – May 2021 – L3 – Q5a – Tax planning

Write a report on tax planning maxims for Baby Heights Ltd's Board of Directors.

You are a final level student of ICAG engaged by Baby Heights Ltd, a manufacturing company. The company is having issues with the Ghana Revenue Authority on tax evasion and avoidance. Your first assignment is to meet the Board of Directors to brief them on various issues governing tax planning and how to take advantage of the provisions in the taxation laws to avoid the payment of certain taxes and possibly defer certain tax liabilities.

Required:
Write a brief report in relation to the case above, explaining to the Board of Directors about tax planning maxims or variables with appropriate examples.

To: The Board of Directors, Baby Heights Ltd
From: Joe Fraser, Tax Consultant
Subject: Report on Tax Planning Maxims

Introduction:
Tax planning involves structuring a company’s financial activities in such a way as to minimize its tax liabilities within the legal framework. Below are key tax planning maxims or variables that Baby Heights Ltd can employ to achieve tax efficiency:

  1. Time Variable:
    Taxes can be reduced by deferring taxable income and accelerating deductions. By delaying income recognition to future periods where tax rates might be lower or tax liabilities deferred, the company can minimize its current tax burden. Similarly, accelerating allowable expenses can generate immediate tax savings.

    • Example: Postpone recognizing income from a long-term contract until the next financial year to take advantage of possible tax rate reductions.
  2. Jurisdiction or Location Variable:
    The location of a business significantly affects its tax liabilities. Different regions or countries offer varying tax rates and incentives. Establishing operations or taking advantage of tax incentives in more favorable tax jurisdictions can lower the overall tax burden.

    • Example: Manufacturing companies located in the northern part of Ghana enjoy tax holidays, which can reduce tax liabilities.
  3. Character or Activity Variable:
    Different tax rules apply depending on the type of business activity. Certain activities such as agriculture, manufacturing, and export businesses often enjoy preferential tax treatment. By focusing on these types of activities or shifting investments into more tax-advantageous sectors, the company can benefit from reduced tax rates.

    • Example: Agro-based businesses in Ghana benefit from tax holidays that can reduce the overall tax liabilities for businesses involved in such activities.
  4. Entity Variable:
    The choice of legal structure—whether sole proprietorship, partnership, or corporation—affects tax liabilities. Corporations are generally taxed at the corporate rate, while sole proprietorships and partnerships may be taxed at personal income tax rates. Choosing the right entity for a business can significantly impact tax obligations.

    • Example: Choosing a limited liability company structure may allow the company to access corporate tax incentives and benefits.
  5. Income Splitting:
    This involves spreading income among family members or related parties who are taxed at lower rates. The goal is to reduce the overall tax burden by allocating income to parties with lower tax obligations.

    • Example: Dividing profits between shareholders, directors, or subsidiaries to take advantage of lower personal income tax rates.
  6. Use of Tax Incentives:
    Tax laws provide incentives such as capital allowances, reinvestment allowances, and export incentives to encourage certain types of investments. By making the most of these incentives, the company can reduce its taxable income.

    • Example: Claiming capital allowances for the purchase of fixed assets such as machinery or equipment used in manufacturing to reduce taxable profits.

Conclusion:
By employing the above tax planning maxims, Baby Heights Ltd can effectively minimize its tax liabilities within legal bounds, take advantage of available tax incentives, and potentially defer tax payments. I am available to provide further assistance in implementing these strategies.

Yours faithfully,
Joe Fraser
Tax Consultant

  • 6 Marks

BCL – Nov 2020 – L1 – Q1b – Hierarchical Structure of Courts

Identify the Superior Courts in Ghana and describe their unique features.

Which courts constitute the Superior Courts and what are their unique features? (6 marks)

The Ghanaian court system and the Judiciary comprise both the Superior Courts of Judicature and the Lower Courts. The Superior Courts in descending order are as follows:

  • The Supreme Court
  • The Appeal Court
  • The High Court
  • The Regional Tribunal
  • The Circuit Court
  • The District Court
  • Juvenile Court
  • National House of Chiefs
  • Regional House of Chiefs
  • Traditional Council

(Any 6 points for 6 marks)

  • 4 Marks

BCL – Nov 2020 – L1 – Q1a – Hierarchical Structure of Courts

Advise on the appropriate court for filing a civil case involving GH¢28,500 and identify the Superior Courts.

Abaabase Ltd, a printing company located on the Main Campus of the University for Development Hohoe, employed Kweku Ofori as a new store keeper with HND Purchasing & Supply qualification in January 2017. He started very well but because the controls were deficient, he was able to steal GH¢28,500 worth of paper and cartridge for his private photocopying business which is run on the same University Campus. After an audit exercise, this deal was discovered and the Chief Executive Officer has directed that the company takes both civil and criminal action against Kweku Ofori. Courts impose punishment on convicts according to their respective jurisdictions.

As a Business Law Student, the Chief Executive Officer has asked you to advise him on the appropriate court in which this case can be filed and why? (4 marks)

The court to seek redress on the matter of Abaabase Ltd is the Circuit Court which has a maximum amount within its jurisdiction of GH¢50,000 as compared to the District Court which has GH¢20,000 as its limit.

  • 2 Marks

BCL – Mar 2024 – L1 – Q1c – Human Rights, Hierarchical Structure of Courts

Evaluate the jurisdiction of courts in Ghana regarding fundamental human rights under the 1992 Constitution.

“All the Courts in Ghana have jurisdiction in matters relating to the fundamental Human Rights of every citizen.”

Required:

Explain if the above is a true or false statement in terms of the provisions of the 1992 Constitution of the Republic of Ghana? (2 marks)

Chapter eleven of the Constitution of the Republic of Ghana 1992, relating to the Judiciary, confers on the High Court under article 140(2) the jurisdiction to enforce the Fundamental Human Rights as guaranteed by the Constitution. The Constitution has earlier in article 33(1) empowered a person who considers that their fundamental human rights and freedoms have, or are being, or are likely to be contravened to apply to the High Court for redress.

The Supreme Court under article 130 (1) of the Constitution of the Republic of Ghana, 1992, provides that subject to the jurisdiction of the High Court in the enforcement of fundamental Human Rights and freedoms as provided in article 33, the Supreme Court has jurisdiction in all matters relating to the enforcement or interpretation of the constitution. Implied therefore, is that the Supreme Court has an interest in matters of Fundamental Human Rights or Freedom.

Thus, under the Constitution of the Republic of Ghana, 1992, it is only the High Court that has jurisdiction in matters relating to Fundamental Human Rights and Freedoms.

  • 5 Marks

BCL – Mar 2024 – L1 – Q1a – Tort, Human Rights, Hierarchical Structure of Courts

Evaluate the likelihood of Agro Club succeeding in their court action against the school authorities for trespassing.

Ten members of a club (Agro Club) trespassed on a piece of land belonging to a public school. The club erected a wooden structure on the land in which they were residing. When the school authorities noticed their presence, they were then asked to vacate the land, but they defied the warning. The school authorities served written notice on them to remove the structure they have erected on the land, and vacate same within five days or risked their structure being demolished. The club decided to take legal action against the school authorities in the Supreme Court.

Required:
Explain whether Agro Club will succeed in their court action. (5 marks)

The Supreme Court is the apex court of Ghana. Under article 129 of the Constitution of the Republic of Ghana, 1992, the Supreme Court shall be the final court of appeal and have such appellate and other jurisdiction as may be conferred on it by the constitution or any other law.

The claim by the ten (10) members of a club (Agro Club) is based on an alleged infringement of their human rights. The claim of the encroachment is grounded on an alleged infringement of their fundamental human rights by the school authorities under article 18 (1).

The 1992 Constitution states that if the claim is that which borders on infringement of one’s fundamental human rights, the appropriate forum is the High Court and not the Supreme Court.

Article 18 provides that every person has a right to own property either alone or in association with others. It is the right of the ten (10) members to erect a wooden structure on the land in which they were despite their trespass. Acquisition of property follows the law. Having a right to own property does not mean that one can encroach on or occupy any land at all irrespective of who owns that land and then claim it as one’s property.

It therefore constitutes trespass to land for anyone to enter the land of another person without the owner’s consent and refuse to leave when ordered to do so. The occupation by the encroachers of the school’s land without authority is unlawful.

The school can therefore eject them from the land without infringing any law. The ten (10) will fail in their action because their conduct is unilaterally occupying another person’s land.

Commencing the court action in the Supreme Court is inappropriate. The action should have been commenced in the High Court pursuant to article 33.

Article 130 provides for the exclusive original jurisdiction of the Supreme Court in:

i) all matters relating to the enforcement or interpretation of the Constitution; and ii) all matters arising as to whether an enactment was made in excess of the powers conferred on Parliament or any other authority or person by law or under the Constitution.

In the current scenario, the Agro Club decided to take legal action against the school authorities in the Supreme Court. By the provisions of articles 129 and 130 of the Constitution of the Republic of Ghana, the appellate and exclusive original jurisdictions of the Supreme Court do not fall within the matter under consideration. The Agro Club will therefore, not succeed in its court action.

  • 4 Marks

BCL – May 2019 – L1 – Q1a – Hierarchical Structure of Courts

Write short notes on the jurisdiction and powers of the High Court in Ghana.

In two points each, write short notes on the following: a) High Court (4 marks)

 

  • The High Court has jurisdiction to enforce the Fundamental Human Rights and Freedoms guaranteed by the 1992 Constitution.
  • It has Supervisory Jurisdiction over all lower courts and any lower adjudicating authority, exercising administrative jurisdiction over administrative bodies, issuing prerogative writs, and determining appeals from the lower courts.

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