Overtime work, Its Remuneration, and Its Tax Implication

1. Introduction Overtime is defined as “time worked in addition to one’s normal working hours.[i]” The International Labour Organisation (the “ILO”), whose mandate is to promote rights at work, enhance social protection, and strengthen dialogue on work-related issues; by setting international labour standards, developing policies and devising programmes to promote decent work; has set out some principles governing overtime in its Convention No. 116[ii] which include the follo

Legal Profession 1 – 1 Revenue Authority

Lawyers and taxmen make strange bedfellows. And in more than one instance, attempts to infuse the enforcement of tax obligations with justice delivery have been met with mixed results. Take the recent Supreme Court decision in CJEUL v the Ghana Revenue Authority & Attorney-General[1] as an example. The Plaintiff, a non-governmental organisation, brought an application challenging a provision in the Revenue Administration Act, 2016 (Act 915) which required persons accessing th