The Ghana Revenue Authority (GRA) has launched an appeal against a GH¢79.65 million judgment debt awarded to Servestar Minwax (WA) Limited, arguing that the amount requires urgent forensic reconciliation before any payment is made from public funds.

The extraordinary dispute has taken another twist after Servestar director Henry Manly-Spain reportedly told the GRA that the amount he considers legitimately due to his company is significantly lower than the GH¢79.65 million awarded by the court. The GRA has praised him for what it described as exceptional honesty, integrity and patriotism.

From less than GH¢1m to GH¢79.65m

At the heart of the dispute is a case dating back to 2009, when Servestar Minwax claimed it had overpaid import duties by an amount of less than GH¢1 million.

The company subsequently pursued the matter through the courts and obtained judgment in its favour.

However, the amount now being enforced has grown dramatically to GH¢79,651,132, with the GRA attributing a significant portion of the increase to the application of 35% daily compound interest.

The massive difference between the original dispute and the current judgment sum has become the central point of the GRA’s challenge.

High Court orders payment from GRA account

On July 22, 2026, the High Court’s Commercial Division 3 issued a Garnishee Order directing the Bank of Ghana to release GH¢79.65 million from the GRA’s Tax Refund Account to Servestar Minwax and its director, Henry Manly-Spain.

But the GRA has strongly contested the amount and the manner in which the funds were to be obtained.

The Authority has filed a Notice of Appeal against the entirety of the High Court’s ruling and has also applied to have the Garnishee Order Absolute set aside.

GRA demands forensic reconciliation

The revenue authority wants an independent examination of the judgment debt before any money is released.

The High Court on August 20, 2026, granted the GRA’s request for a forensic reconciliation and allowed an independent auditor to review the amount being claimed.

The GRA says the exercise is necessary to determine the accurate amount legitimately owed and resolve what it considers material discrepancies in the certified judgment debt.

The Commissioner-General has also ordered an internal audit of the reconciliation and litigation processes surrounding the case to determine whether any lapses occurred and strengthen the Authority’s internal controls.

The unusual twist: beneficiary rejects the money

Perhaps the most striking development is the position taken by Henry Manly-Spain himself.

According to the GRA, documents submitted through his solicitor indicate that the amount he believes is legitimately due for overpaid duties and the value of containers sold since 2009 is far below the GH¢79.65 million judgment sum.

Earlier reports quoted Manly-Spain as saying his company’s legitimate claim was about GH¢8.95 million, although the GRA’s latest statement describes his position more generally as being significantly lower than the court-awarded amount.

That unusual position has prompted the GRA to publicly commend him.

‘Exceptional honesty, integrity and patriotism’

The GRA described Manly-Spain’s decision to question the amount awarded to his own company as an extraordinary act of honesty.

The Authority said it had received his petition asking that the judgment amount not be disbursed, and that his position had been formally brought before the court as part of the proceedings to set aside the garnishee order and reconcile the debt.

The development has added an unusual dimension to what began as a conventional dispute between a taxpayer and the revenue authority.

GRA challenges attachment of Tax Refund Account

The Authority is also challenging the attachment of the account from which the payment was ordered.

The GRA maintains that its Tax Refund Account at the Bank of Ghana is statutorily protected under Section 69 of the Revenue Administration Act, 2016 (Act 915) and is specifically intended to facilitate legitimate refunds to taxpayers who have overpaid taxes.

It therefore argues that the account should not be attached in the manner directed by the High Court.

Stay of execution battle continues

The GRA said its earlier application for a stay of execution was unsuccessful.

However, it intends to renew its application before the Court of Appeal at the commencement of the new legal year.

The Authority insists that its legal action is aimed at protecting public funds while still respecting lawful court decisions.

“The GRA will not permit unvalidated judgment debts to be paid from tax revenue,” the Authority said.

A judgment debt now under intense scrutiny

The Servestar case has therefore moved into a new phase.

On one side is a court order directing the payment of GH¢79.65 million. On the other is the GRA’s appeal, its demand for forensic reconciliation, an internal audit and the extraordinary position of the beneficiary himself that the amount awarded is significantly higher than what he believes is legitimately due.

For now, the money remains at the centre of a legal and financial battle that could have significant implications for the public purse.

What began in 2009 as a dispute involving less than GH¢1 million has now grown into a GH¢79.65 million judgment-debt controversy — with even the man entitled to the award questioning whether the staggering figure is truly his to take.

By Angel No Lie | KPD Online | September 17, 2026

KATHMANDU — Nepal is expected to use new scientific evidence linking climate change to the conditions behind last month’s catastrophic mountain collapse and floods as it pursues financial support from the United Nations’ Fund for Responding to Loss and Damage.

Nepal has already submitted an initial request for $20 million from the fund. The new analysis by the international research group World Weather Attribution (WWA) strengthens the scientific case that human-driven warming contributed to the conditions that preceded the disaster, although researchers stress that climate change was not the sole cause.

HIGHLIGHTS | 157 killed, over 750 missing in Nepal flash floods; India sends first tranche of aid

A disaster that began high in the Himalayas

The catastrophe began on August 26, when a massive section of rock and glacier collapsed from the Langtang Lirung mountain near Nepal’s border with China.

According to the WWA analysis, approximately 2 square kilometres of rock and glacier ice collapsed from the mountainside. The material then transformed into a rapidly moving debris and water flood that travelled downstream through the Himalayan valleys.

More than 1,300 people have been confirmed dead, while more than 5,000 remained missing in the latest scientific and official assessments cited by researchers.

The destruction affected homes, roads, bridges and other infrastructure, leaving communities along the affected river system struggling to recover.

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What the new study found

The WWA report describes the disaster as a “compound crisis” rather than a single extreme-weather event.

Researchers examined satellite observations, climate records, glacier changes and geological evidence to reconstruct what happened.

Their findings point to several interacting factors.

Long-term warming has caused glaciers to retreat and mountain permafrost to thaw. Both processes can weaken the physical structures holding steep Himalayan slopes together.

The researchers also found that the region experienced unusually high temperatures immediately before the collapse. July and August 2026 were exceptionally warm, while the broader Himalayan region has experienced significant long-term warming.

The study says the effects of warming likely helped destabilise the mountain, but it does not conclude that climate change alone caused the collapse.

A major 2015 earthquake may also have weakened the mountain over time, although the researchers said the precise contribution of that earthquake could not be established with certainty.

Photos show aftermath of flash floods in Nepal

Why the study matters to Nepal’s funding request

For Nepal, establishing the climate-related component of the disaster has significance beyond science.

The country’s government has asked the UN’s Fund for Responding to Loss and Damage to provide financial assistance following the disaster.

Nepal’s finance and environment ministers submitted a letter requesting support, with Foreign Minister Shishir Khanal subsequently confirming that the country had made an initial $20 million claim. He said the amount could be reassessed after a fuller evaluation of the damage.

The new WWA study provides scientific evidence that warming contributed to the environmental conditions surrounding the catastrophe.

That could become an important part of Nepal’s argument as the international community considers whether the disaster qualifies for support from the loss-and-damage mechanism.

Nepal’s losses are far greater than the initial request

The $20 million being sought from the UN fund represents only a small portion of the estimated economic damage.

Different assessments have placed the overall cost of recovery and reconstruction in the billions of dollars.

One estimate cited by researchers puts direct damage from the disaster at about $2.6 billion, with reconstruction and recovery potentially reaching $4 billion to $5 billion or more. Other estimates have placed the broader economic losses as high as $4 billion-$7 billion.

Nepal’s foreign minister has also acknowledged that the $20 million request is nowhere near enough to cover the country’s losses.

The initial claim should therefore be understood as an application to an international climate-finance mechanism, rather than a complete compensation request for the disaster.

A young fund facing enormous demand

Nepal’s application is also becoming a test for the UN’s relatively new loss-and-damage system.

The Fund for Responding to Loss and Damage was created following years of negotiations over how vulnerable countries could receive financial assistance for climate-related losses that cannot be prevented through adaptation alone.

But the fund’s resources remain limited.

As of its latest board discussions, countries had submitted requests worth approximately $2.8 billion, while only a fraction of that amount was available for potential disbursement. The fund had not yet developed a fully operational rapid-response system capable of immediately meeting disasters on the scale of Nepal’s catastrophe.

That gap has raised questions about whether the mechanism can respond quickly when a major disaster strikes.

Nepal Flash Flood Leaves Hundreds Dead And Thousands Missing in Himalayan Border District

Climate attribution is important — but complicated

Scientists caution against interpreting the new study as proof that global warming directly caused every aspect of the disaster.

The WWA researchers instead describe climate change as a factor that altered the mountain environment and increased instability.

The distinction matters because the disaster involved several processes: glacier retreat, permafrost thaw, unusual heat, meltwater, geological instability and the possible legacy of the 2015 earthquake.

The scientific conclusion is therefore more nuanced than simply saying that climate change “caused” the flood.

Researchers say the evidence shows that warming has changed the conditions under which high-altitude mountain failures can occur.

NEPAL-DISASTER-FLOOD

A wider warning for the Himalayas

The implications extend beyond Nepal.

The Hindu Kush Himalaya contains glaciers and frozen mountain systems that supply water to major river basins across South Asia. Scientists have increasingly warned that warming is altering glaciers, snow cover and permafrost, potentially increasing the risk of cascading hazards.

The Nepal disaster demonstrates how an event beginning thousands of metres above sea level can rapidly become a major humanitarian crisis downstream.

The WWA analysis warns that some emerging mountain hazards may exceed the capabilities of existing adaptation and early-warning systems.

NEPAL-DISASTER-FLOOD

What happens next?

Nepal’s $20 million request still has to go through the UN fund’s decision-making process. The scientific study does not automatically guarantee funding.

The fund itself is under pressure because requests already exceed the resources available.

Nepal’s case could therefore become an important test of whether the international loss-and-damage mechanism can translate scientific evidence and climate-vulnerability arguments into actual financial support.

For Nepal, the issue is immediate: rebuilding communities and infrastructure after one of the country’s most devastating recent disasters.

For the international climate-finance system, the case presents a broader question — whether a fund created to help vulnerable countries respond to climate-related loss and damage can deliver meaningful assistance when a catastrophe arrives.

The $20 million is a request, not an award, and the final amount — if any — will depend on the UN fund’s decision-making process.

Sources: World Weather Attribution, Associated Press, National Geographic, Reuters, Newcastle University and reporting on Nepal’s submission to the UN Fund for Responding to Loss and Damage.

By Angel No Lie | KPD Online | September 17, 2026

WASHINGTON/BRUSSELS — U.S. President Donald Trump has threatened to impose what he called “very serious tariffs” on the European Union, or restrict trade with Europe, if the bloc moves ahead with a proposal to give Canada a new form of “associate member” status.

Trump made the comments on Wednesday, September 16, after European Commission President Ursula von der Leyen proposed opening discussions on making Canada the EU’s first associate member. The proposal comes as Canada seeks to deepen its economic and security relationships with Europe amid increasingly difficult relations with Washington.

Trump attending Black journalists’ convention in Chicago

Trump links EU-Canada proposal to possible trade action

Speaking to reporters in Charlotte, North Carolina, Trump said the American response would depend on what he believed the European initiative was intended to achieve.

“If it’s a good intention, that’s fine. If it’s a bad intention, we’ll put very heavy tariffs on Europe,” Trump said, according to Reuters and the Associated Press.

He also said the United States could “stop trading with Europe on many things” if Washington regarded the move as hostile. Trump described the prospect of Canada joining the EU as “laughable” and criticized Canada as a trade partner.

The comments represent another potential flashpoint in relations between Washington and Brussels, with trade already a major source of tension between the United States and several of its traditional allies.

Ursula von der Leyen (@vonderleyen) on X

What is the EU proposing?

Von der Leyen made the proposal during her annual State of the European Union address in Strasbourg on Wednesday, with Canadian Prime Minister Mark Carney present.

She said she wanted to work with Canada on opening the door to an associate-membership relationship, alongside deeper cooperation in areas including technology, defence, energy, critical minerals, artificial intelligence, cybersecurity and the Arctic.

The proposed status would be new for the European Union. EU treaties do not currently establish a formal category called “associate membership,” meaning the details of such an arrangement would have to be negotiated and approved.

It is therefore not the same as Canada becoming a full EU member.

The EU and Canada already have a major trade agreement, the Comprehensive Economic and Trade Agreement (CETA), which has substantially reduced tariffs between the two sides.

BELGIUM-EU-CANADA-SUMMIT-DIPLOMACY

Canada welcomes closer European ties

Carney welcomed the broader direction of the proposal during his visit to the European Parliament on Thursday.

He did not specifically commit Canada to the phrase “associate member,” saying that the substance of any future relationship would matter more than the terminology.

“We do not seek power to dominate others,” Carney told the European Parliament, arguing for greater resilience and protection of Canada’s markets, sovereignty, democracy and rule of law.

Carney also said Canada would determine independently which countries and organizations it chooses to work with.

“No one is going to dictate our culture or with whom we can strike agreements internationally,” he told reporters.

Why Canada is looking toward Europe

Canada’s relationship with the United States has deteriorated significantly under Trump’s presidency.

Washington has imposed tariffs affecting Canadian goods, while Trump has repeatedly spoken about Canada becoming the 51st U.S. state. Ottawa has consequently been seeking ways to diversify its economic relationships and reduce its dependence on the American market.

The United States remains the destination for roughly 70% of Canada’s exports, making the relationship economically critical despite the political tensions.

Closer cooperation with Europe could potentially give Canada additional avenues for trade, investment, defence cooperation and access to strategic supply chains.

Von der Leyen framed the proposed relationship as a partnership intended to strengthen both sides rather than as an alliance directed against the United States.

The proposal is still at an early stage

Despite the political attention surrounding Trump’s response, Canada has not been offered full EU membership, and no final associate-membership agreement currently exists.

The proposed framework would have to be developed and supported by EU member states. The exact rights and obligations associated with any future status also remain to be determined.

European officials have indicated that the initiative could expand cooperation beyond traditional trade arrangements into areas such as defence industries, technology, energy and critical minerals.

Europe responds to Trump’s warning

European officials have pushed back against the suggestion that the Canada initiative is directed against Washington.

European Commission spokesperson Olof Gill said the proposed strengthening of EU-Canada relations was “not against anyone else, but for our common strength.”

France’s Europe minister, Benjamin Haddad, also said the United States does not have the power to determine Europe’s political or geopolitical direction.

The dispute therefore involves more than tariffs. It also raises questions about how Canada and European countries intend to structure their economic and security relationships at a time when traditional alliances are under pressure.

What happens next?

The immediate issue is whether the EU and Canada turn von der Leyen’s proposal into a concrete negotiating framework.

The EU-Canada relationship is expected to receive further attention at a planned Canada-EU summit in Montreal next month. Areas under discussion include trade, defence, technology, energy, critical minerals and Arctic cooperation.

For Washington, the question is whether the proposed European-Canadian relationship will remain a diplomatic and economic initiative or develop into a broader strategic partnership.

For Brussels and Ottawa, the next stage will involve defining exactly what “associate membership” would mean — and whether EU governments are prepared to support it.

For now, Trump’s tariff threat remains conditional. No new U.S. tariff package specifically targeting the EU over the Canada proposal has been announced. The central dispute is still developing as Canada and Europe consider how far they want to take their relationship.

As MPs complete their parliamentary terms and new lawmakers take their seats, one question keeps resurfacing: what happens to the expensive vehicles associated with Ghanaian parliamentarians once they leave office?

The issue has become a recurring source of public debate, particularly because parliamentary vehicle arrangements have involved substantial financing and, in previous arrangements, tax concessions. But the reality is more complicated than the popular image of MPs simply being handed state-owned V8s.

Do MPs actually own the V8s?

Under the vehicle financing arrangement approved for the Eighth Parliament, government and the National Investment Bank entered into a US$28 million medium-term loan agreement to finance vehicles for MPs between 2021 and 2024. Parliament also approved tax and duty waivers for qualifying vehicles.

The arrangement required repayments to be deducted from MPs’ remuneration, meaning the vehicles were linked to a financing arrangement rather than simply being free gifts from the state.

More recently, Twifo Atti Morkwa MP David Vondee explained that MPs generally obtain loans to purchase their vehicles and are responsible for fuel and drivers, challenging the perception that government simply buys and maintains luxury cars for every MP.

So what happens when an MP loses the election?

This is where the distinction between a vehicle purchased through a loan and an official state vehicle becomes important.

If the vehicle was acquired under a financing arrangement in which the MP is the beneficiary and borrower, leaving Parliament does not automatically mean the vehicle becomes government property.

The outstanding financial obligations attached to the vehicle remain relevant. The exact treatment, however, depends on the terms of the particular financing arrangement.

That is very different from vehicles formally assigned to government officials for official duties.

Parliament itself wanted the system changed

Interestingly, Parliament’s own Finance Committee previously acknowledged the controversy surrounding the arrangement.

In 2021, the committee recommended discontinuing the then-existing vehicle loan system for MPs and Council of State members, arguing that public concern over the burden on the public purse could weaken confidence in Parliament.

The committee proposed that MPs should instead have duty-post vehicle arrangements similar to other Article 71 office holders.

That recommendation shows just how contentious the issue has become over the years.

Why the V8 debate refuses to disappear

For many Ghanaians, the sight of powerful 4×4 vehicles being associated with MPs has become a symbol of political privilege.

But MPs have consistently argued that their jobs require extensive travel between Accra and constituencies, including areas with difficult road networks.

Government Communications Minister Felix Kwakye Ofosu defended the provision of 4×4 vehicles in March 2026, arguing that MPs travel extensively, spend personal resources on constituents and require reliable transportation to perform their duties.

The debate, therefore, is not simply about whether an MP drives a V8. It is about who finances the vehicle, who owns it, who pays for its maintenance and what happens when the MP’s parliamentary term ends.

Don’t confuse MPs’ cars with ministers’ official vehicles

There is another important distinction.

At the end of the Akufo-Addo administration in 2024, the Presidency directed outgoing ministers, deputy ministers, regional ministers and other political appointees to return government vehicles to their respective ministries. It also stated that those appointees would not be allowed to acquire state vehicles as their terms ended.

That directive concerned official government vehicles, which are different from vehicles acquired by MPs through personal or parliamentary financing arrangements.

The bigger question: should the system continue?

The controversy surrounding parliamentary vehicles has persisted because it sits at the intersection of two competing concerns.

On one side is the argument that MPs need reliable vehicles to travel across their constituencies and perform their constitutional duties.

On the other is the concern over the cost to taxpayers and whether lawmakers should benefit from vehicle financing arrangements that ordinary citizens may not have access to.

Parliament’s own Finance Committee recognised this tension when it recommended changes to the vehicle arrangement in 2021.

The Ghana Revenue Authority (GRA) has challenged the enforcement of a GH¢79.65 million judgment debt awarded to Servestar Minwax (WA) Limited, insisting that the amount must first be independently reconciled before any payment is made.

The dispute, which dates back to 2009, reportedly started over an alleged overpayment of import duties involving less than GH¢1 million.

Servestar Minwax subsequently secured judgment against the GRA. However, the Authority says the amount now being pursued through garnishee proceedings has risen to GH¢79,651,132, including what it describes as 35% daily compound interest.

On July 22, 2026, the High Court, Commercial Division 3, issued a Garnishee Order directing the Bank of Ghana to release the amount from the GRA’s Tax Refund Account to Servestar Minwax and its director, Henry Manly-Spain.

The GRA has since applied for the Garnishee Order Absolute to be set aside and has also filed a Notice of Appeal against the ruling.

A major development occurred on August 20, 2026, when the court allowed a forensic reconciliation of the judgment sum.

The decision allows an independent auditor to examine the calculations and determine the actual amount legitimately owed.

The GRA said its application for the reconciliation was intended to ensure that the correct figure is reflected in the proceedings.

“GRA’s application includes a request for a forensic reconciliation of the judgment sum as asserted by the plaintiff to ensure that the correct amount is reflected,” the Authority said.

According to the GRA, its own reconciliation indicates that the amount legitimately owed to Servestar Minwax is significantly lower than the GH¢79.65 million being pursued.

The Authority has also cited documents it says were submitted to the solicitor of Henry Manly-Spain, indicating that he disputes the GH¢79.65 million figure.

The GRA said the documents show that Mr Manly-Spain’s legitimate claim relating to overpaid duties and the value of containers sold since 2009 is considerably lower than the amount awarded by the court.

“His legitimate claim against GRA for overpaid duties and the value of containers sold, dating back to 2009, is significantly less than the GH¢79.7 million awarded by the Court,” the Authority said.

The GRA said Mr Manly-Spain’s position has been formally presented to the court as part of the proceedings seeking to set aside the garnishee order and establish the correct value of the judgment debt.

The Authority is also challenging the attachment of its Tax Refund Account at the Bank of Ghana.

It argues that the account is legally protected and was established specifically to facilitate the payment of legitimate tax refunds to taxpayers who have overpaid their taxes.

The GRA is relying on Section 69 of the Revenue Administration Act, 2016 (Act 915) in support of its position.

“GRA maintains that the Refund Account held at the Bank of Ghana…is a statutorily protected account designated for the payment of legitimate refunds to taxpayers who have overpaid and cannot be subjected to attachment in the manner directed,” it said.

The Authority’s initial application for a stay of execution was unsuccessful.

The GRA, however, says it intends to renew the application before the Court of Appeal at the beginning of the new legal year.

Meanwhile, the Commissioner-General has directed an internal audit into the reconciliation and litigation processes surrounding the case.

The audit is expected to establish whether any lapses occurred and identify measures to strengthen the Authority’s internal controls.

The GRA said the various steps being taken are aimed at protecting public funds while ensuring that lawful court decisions are respected.

“The Authority reiterates its commitment to abide by the rule of law and adherence to the lawful decisions of the honourable court in the interest of justice; while at the same time it exercises the legitimate responsibility to defend the interest of the state,” the Authority said.

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