A Legal Analysis of the Doctrine of Legitimate Expectation in Tax Disputes in Nigeria and Uganda

Abstract

Tax law has an unenviable reputation for complexity and frequent changes in the law. Investors and individual
taxpayers are interested in knowing the tax consequences of their pending and contemplated transactions. Both investors and
individual tax payers rely on the representations, past practices and promises of the relevant revenue authorities. Reliance on
the representations and promises of the revenue authority affords the taxpayers some legitimate expectation. Using doctrinal
method, the article examines the extent to which the doctrine of legitimate expectation of taxpayers are protected in Nigeria
and Uganda. It is noted that Uganda has a more robust legal regime for protecting the legitimate expectation of taxpayers than
Nigeria. In this regard, it is submitted that Nigeria policymakers should consider adopting Uganda’s model and approach to
issues relating to the legitimate expectation of tax payers in taxation disputes.