Olanrewaju Lassise-Phillips
Olanrewaju Lassise-Phillips
- Partner/Head, Taxation Practice Group
- olanrewaju@babsmilalegal.com
- +234-8023773696
Professional Profile
Olanrewaju M. Lassise-Phillips is an established legal practitioner with bias for tax practice. He served as the Chairman Tax Appeal Tribunal Lagos Zone Panel 1 (2018 – 2024) bringing his expertise to tax dispute adjudication. He is a partner at The Law Gates, a tax support outfit. Lanre also part-teaches Taxation of Oil and Gas at the University of Lagos Executive Master’s Programme. He was formerly the Practice Head of ASCO LP, a tax law firm renowned for its litigation and dispute resolution practice. His experience extends to corporate legal practice having worked in a number of financial institutions as in-house solicitor. He began his legal career with the law office of Chief Afe Babalola, SAN (Emmanuel Chambers) Ibadan as a Corp lawyer.
Lanre has contributed significantly to the advancement of the fledging tax law practice in Nigeria. He is one of the editors of the African Tax Law Report, the Nigerian Revenue Law Reports as well as All Nigerian Tax Cases all of which are devoted exclusively to reporting tax cases. He has been a resource person at various training sessions including an in-house tax training organised for Lagos State Internal Revenue Service [LIRS] on “Principles and Practice of Tax Appeal Under the Personal Income Tax Act” by Priory Terrace Solicitors 2015 tagged Legal Education & Research Node [LEARN]; the Centre for Law and Development Studies’ 2-day training on “Managing Transaction Taxes: Understanding Monthly Tax Compliance Requirement” June 2021; and the Civil Society Advocacy Centre (CISLAC) Sensitisation Workshop on Multiple Taxation and Judicial Redress Mechanisms titled “Overview of the Tax Appeal Tribunal (TAT) and Filing of Appeals at the TAT – Commencement to Conclusion” September 2021.
Lanre is also a consummate academic. He is the author of “Nigeria’s Tax Appeal Succinctly Explained”. His other publications, tax-related, include: His publications, tax-related, include: ‘Much Ado About the Tax Appeal Tribunal as the Forum of First Instance in Personal Income Tax Disputes’ (2024) 5 Tax Law Journal of Nigeria 1 – 23; ‘Uncertainty Concerning the Jurisdiction of the Tax Appeal Tribunal in Personal Income Tax Disputes in the Light of Judicial Authorities’ (2024) 33 Law Digest 36 – 40; ‘Tax Appeal Before Tax Authorities, The Tribunal and The Courts’ (2023) 1(3) CITN Nigerian Tax Guide and Statutes 175 – 236; ‘Standard of Proof in Tax Dispute Resolution: A Case for Clear and Convincing Evidence’ (2023) 9 SLP LJ 47 – 73; and ‘Commentary on the Review of the Court of Appeal Decision in Stabilini Visinoni Vs FBIR’ (2015) 3(2) Appellate Review Journal 45 – 63. “Tax Appeal Before Tax Authorities, The Tribunal and The Courts” published in the CITN Nigerian Tax Guide and Statutes 2023; “Standard of Proof in Tax Dispute Resolution: A Case for Clear and Convincing Evidence” SLP LJ Vol. 9 2023, 47 – 73; and “Commentary on the Review of the Court of Appeal Decision in Stabilini Visinoni Vs FBIR” (2015) Vol 3(2) Appellate Review Journal 45 – 63.
He maintains an active profile on LinkedIn where he discusses important matters of tax appeal and related issues. Lanre graduated from the distinguished University of Lagos and he is pursuing a doctoral programme in tax law from the same University. He holds an Advance Diploma in Theology and a National Diploma in Mass Communication from the Polytechnic Ibadan. He is a member of the Nigerian Bar Association, an Associate of the Chartered Institute of Taxation of Nigeria (CITN). He is the convener of the Society for Tax Attorneys, Nigeria and a member of the International Association of Tax Judges as well as a member of Tax Lawyers & Advisory Forum. He was a recipient of the Mobil Nigeria Unlimited National Merit Award and a University of Lagos Scholar.
- Nigerian Bar Association
- NBA Section on Business Law
- Chartered Institute of Taxation of Nigeria (CITN)
- Business Recovery and Insolvency Practitioners of Nigeria (BRIPAN)
Alternative Dispute Resolution & Arbitration
Debt Recovery and Insolvency
Dispute Resolution/Litigation
Energy & Natural Resources
Environmental Justice
- Nigerian Law School – BL
- University of Dundee – LLM
- Petroleum Taxation and Finance
University of Lagos – LLB