Written by an experienced tax lawyer and a former Assistant Director of Inland Revenue, this book provides a clear and instructive guide on conducting income tax and customs appeals for new tax lawyers, accountants, inland revenue officers and tax agents. The book has been prepared specially in answer to the change in the procedure of tax appeal under the Income Tax (Amendment) Act 2019 effective January 2020. This book deals with the procedure for appeals before the Special Commissioners of Income Tax, the Customs Appeal Tribunal and appeals at the appellate courts (High Court and Court of Appeal). It also discusses the tax returns by individuals and companies and assessments thereof, review of and appeal against decisions by the Director General of Customs and issues surrounding judicial review in revenue cases. Readers will be introduced to and provided valuable guidance on the process to prepare and conduct an income tax appeal and an appeal before the Customs Appeal Tribunal. Further, the points to specifically look at in conducting appeals at the appellate courts will be highlighted