Article
Changes In Chargeable Gains Under The Nigerian Taxation Act And Their Impact On Taxpayers
The taxation of capital gains has historically played a modest but strategically
important role within Nigeria's fiscal architecture. Under the pre-existing
regime, the Capital Gains Tax (CGT) framework was governed primarily by
the Capital Gains Tax Act (CGTA), which imposed tax on gains arising from
the disposal of chargeable assets
Gresyndale Legal