In an environment of increasing government revenue mobilization through taxes, the likelihood of contentious disputes with tax authorities has risen significantly. At WTS Nobisfield, we offer dedicated Tax Litigation and Dispute Resolution services to assist clients in navigating the challenges of tax audits, administrative appeals, and tax litigation. Our goal is to provide clients with strategic support, minimizing tax liabilities and achieving favorable outcomes.

1. Support During Tax Audits

Tax audits can be complex and demanding, requiring a comprehensive understanding of tax regulations and a strategic approach. Our experienced team assists clients by providing support throughout the tax audit process. This includes:

• Audit Preparation: We help clients gather and organize the necessary documentation and information required for the audit.
• Audit Representation: Our experts can represent clients during meetings with tax authorities, ensuring that your interests are well-protected and your responses are aligned with legal and regulatory requirements.
• Issue Resolution: We work proactively to resolve issues identified during the audit, presenting strong arguments and supporting documentation to mitigate potential liabilities

2. Administrative Appeals

When the results of a tax audit are unfavorable, clients have the option to pursue administrative appeals. We assist clients in navigating the administrative appeal process, which includes:

• Review and Assessment: We review the audit findings, identifying areas where appeals may be pursued and assessing the strength of the case.
• Preparation of Appeals: Our team prepares the necessary appeals documents and submissions, ensuring that all relevant information and arguments are included.
• Appeals Representation: We represent clients during administrative appeal proceedings, presenting their case effectively to tax authorities and advocating for a fair resolution.

3.Tax Litigation

We represent clients at the Commissioner-General’s level, Independent Tax Appeals Board (ITAB), High Court, Court of Appeal and the Supreme Court and the Courts in respect of their tax disputes.

We are among the select club of lawyers that have both subject matter expertise and litigation skills, creating synergies that benefit our clients. We can also work with clients’ primary counsel (as co-counsel) to contribute subject matter expertise to clients’ counsel. We find tax disputes involving novel or complex issues most interesting and relish the opportunity to use them, in contributing to the development of Ghana’s tax jurisprudence, through our advocacy.

We have excellent reputation of getting tax disputes settled at the Commissioner-General’s level.

4.Tax Litigation Consultancy Support/Expert Witness Services

We can provide consultancy support to clients (in this case, mindful of Rules of Professional Conduct) or their primary counsel. Such support may include:

• Review of recently concluded tax disputes to assess the prospect of success or otherwise on appeal
• Review and input to written submissions on tax disputes;
• Witness preparation sessions – for evidence in chief and cross examinations;
• Holding watching briefs on landmark tax litigation cases that clients (albeit not parties, but because of potential impact on clients’ businesses), are mindful of closely monitoring their proceedings and outcomes; and
• Acting as expert witness to proffer independent opinion on recondite issues in tax disputes. This will typically entail preparation and filing of expert opinion and participation in proceedings as witness.
• We also act as expert witness on Ghana’s fiscal aspects of (cross border) investment disputes, and can also act as counsel in investment disputes arbitration.

5.Tax Litigation Pre-emptive Strategy/Tax Governance Advisory

We work with the client to set up, review or restructure optimal tax governance systems that reduce the possibility of tax disputes. This defensive strategy is prudent, obviating future diversion of corporate time and resources to prosecuting avoidable tax disputes. It is also a good testament to exemplary corporate citizenship that accords the proper attention to tax compliance.

6.Consultancy for Tax Authorities

We also consult for tax authorities and International Governmental agencies on tax matters. We do this by being Short-term consultant based on Terms of Reference (TOR) for tax related projects.

We also do this by facilitating at staff training programmes and supporting capacity expansion initiatives, or prosecution of tax enforcement cases on behalf of tax authorities. We also provide updates on significant developments and changes in the Ghana’s tax litigation and compliance landscape to our clients, highlighting implications of same for clients’ business arrangements and tax affairs. Through our Lelaw thought leadership publications, we provide high level discussion points of same for a wider audience.

Why Choose WTS Nobisfield for Tax Litigation and Dispute Resolution

• Legal Expertise: Our team includes experienced tax attorneys and litigators who are well-versed in tax law and dispute resolution.
• Customized Strategies: We develop tailored strategies for each client’s unique situation, ensuring the best possible outcomes.
• Comprehensive Support: From audit preparation to litigation, we provide end-to-end support for clients facing tax disputes.
• Effective Advocacy: Our team is skilled in advocating for clients’ interests, whether during tax audits, appeals, or in the courtroom.
• Risk Mitigation: We work diligently to minimize tax liabilities and resolve disputes favorably, reducing potential financial and reputational risks.

At WTS Nobisfield, we understand the increasing complexity of tax disputes with tax authorities. Our Tax Litigation and Dispute Resolution services are designed to provide clients with strategic support and effective advocacy, ensuring that their interests are well-protected and that disputes are resolved in the most favorable manner possible. Contact us today to explore how our expertise can support your tax dispute resolution needs.