Executive summary

The Chief Judge of the Nigeria Federal High Court (FHC), Justice John Terhemba Tsoho, in exercise of the powers conferred on him by Order 57, Rule 3 of the FHC (Civil Procedure) Rules 2019, recently issued the FHC (Federal Inland Revenue Service (FIRS)) Practice Directions, 2021. The Practice Directions (PD) addresses matters relating to/or arising from tax disputes between taxpa…