Excise Duty (Amendment) Act, 2023
By: Miriam A.A Kwateng.Pupil, Zoe, Akyea & Co. Introduction Introduction The Excise Duty (Amendment) Act, 2023 was passed to amend the Excise Duty Act, 2014 (Act 878).It was assented to on 3rd April 2023. The key objective of the amendment is to revise and expand the list of goods subject to excise duty and to […]
Understanding Ghana’s Growth and Sustainability Levy Act of 2023 (ACT 1095)
By: Prince Kojo Tabiri ESQ,Pupil, Zoe, Akyea & Co. “You don’t pay taxes – they take taxes” – Chris Rock. On 3rd April 2023, Ghana ushered in a new fiscal measure with the passage of the Growth and Sustainability Levy Act, 2023 (“the Act”), which repeals and replaces the National Fiscal Stabilisation Levy Act, 2013 […]
Property Settlement on Beneficiaries After Death: The Law On Probate and Administration
By: Angela Opoku-Bonsu ESQ,Pupil, Zoe, Akyea & Co. Angela is a barrister and solicitor of the Supreme Court of Ghana and a member of the Zoe, Akyea & Co. law firm. Her legal interests include but are not limited to Corporate and Commercial practice, Family Law and practice and Natural Resources law. She is also an […]
Preparing for the Inevitable: The Importance of Drafting a Valid Will in Ghana
By: Jennifer Nsiah Sarkodie Esq, Pupil, Zoe, Akyea & Co.Edited by: Christine Opoku Onyinah & Emmanuel Kwaku Owusu-Asare “In this world, nothing can be said to be certain except death and taxes.” – Benjamin Franklin. Death is inevitable—yet many people delay or neglect making a Will. A Will is a legal document setting out how […]
E-Commerce & the Law in Ghana
IntroductionE-commerce has emerged as a significant driver of economic growth in Ghana. With the growing use of the internet and mobile technology, e-commerce has transformed how business is conducted, allowing consumers to buy and sell goods and services online from anywhere in the world. Online marketplaces such as Jumia, Tonaton, and Jiji have become popular […]
Tenancy & Recovery of Premises in Ghana; The Rent Act’s Ejectment Policy.
Introduction Renting is common in Ghana for both locals and expatriates, and clarity on tenancy law protects both landlords and tenants, helping to minimise disputes. This article explains the statutory and common-law rules governing the recovery of premises (ejectment), with a focus on the procedures and safeguards outlined in the Rent Act 1963 (Act 220). […]
Breaking the code of silence: The Lawyers-Client Privilege explained.
IntroductionLawyer–client privilege (often called attorney–client privilege) is the legal rule that protects confidential communications between a client and their lawyer made for the purpose of seeking or receiving professional legal advice or representation. The doctrine encourages full and frank disclosure, allowing lawyers to provide accurate and strategic counsel. In practice, it means information a client […]
The new Companies Act and the beneficial ownership of a company.
Introduction “Beneficial ownership” has become a global compliance standard, embraced in jurisdictions such as Armenia, Denmark, Indonesia, Mexico, Nigeria, and Kenya. Ghana’s Companies Act, 2019 (Act 992) embeds this standard locally by requiring companies to identify and disclose their beneficial owners. The aim is clear: greater financial transparency, stronger compliance, and enhanced corporate accountability. This […]
The Adoption of ADR in Ghana
Throughout the world, there is a visible shift in the legal sector as organizations and individuals opt to resolve disputes through mediation, arbitration, and other means rather than through litigation. The same is true in Ghana, where the growing popularity of alternative dispute resolution is rubbing up against a generally conservative legal ecosystem.