….Over undervalued properties and alleged forged Wills

Fine details of the alleged inheritance fraud levelled against veteran politician and lawyer, Sam Okudzeto, his daughter Esine Okudzeto, their law firm, Sam Okudzeto & Associates, and two others are beginning to emerge.

Revelations indicate that numerous landed properties, partly belonging to Sam Okudzeto’s late stepmother, were undervalued and subsequently appropriated by him from his half-brother and two other direct beneficiaries of the estate, while the state was denied some estate duty.

Among the properties at the centre of the controversy is a prominent office complex in the heart of Accra, known as the NCR Property. The NCR Property, located opposite the Roxy Cinema building in Accra and formerly occupied by the National Cash Registry, is said to have been undervalued in a disputed Will.

Sam Okudzeto’s half-brother, Peter Kweku Okudzeto and his two maternal siblings are now challenging the authenticity of two other Wills, which also formed the basis of the sharing of the properties.

The late Baby Angelina Mamle Siaw Sappore left behind a substantial estate comprising properties in Accra, along Spintex Road, as well as in Osudoku, Ayi-Mensah, and Ada. The estate comprises houses and office buildings, such as the notable NCR House and the “Jet House,” located in Adabraka.

Three individuals, including Peter Kweku Okudzeto, are leading a fierce legal battle over the estate, levelling serious allegations of fraud, forgery, and conflict of interest against Sam Okudzeto, his daughter Esine, and their law firm. Father and daughter are lecturers in Legal Ethics and Advocacy at the Ghana School of Law, Makola, Accra.

Sam, is also former member of the Council of State, a one-time President of the Christian Lawyers Association of Ghana, former Past Director of Rotary Club International, former President of Ridge Church, a member of the Disciplinary Committee of the General Legal Council, a Notary Public and a Senior Advocate of Ghana (S.A.G), among others.

Peter, a lawyer, is acting on his own behalf and on behalf of his maternal siblings, Thomas Sekou and Felicia Sekou, children of the late Madam Christiana Aku Siaw Sappore. He accuses Sam Okudzeto, 89, and the others of using forged documents and fraudulent schemes to unlawfully appropriate the properties belonging to their late mother’s estate.

Peter, in the writ dated July 10, 2025, contends that the undervaluation was part of a broader scheme by Mr Okudzeto and his collaborators to defraud the state of estate duties due on the assets.

A writ filed against Sam Okudzeto, his law firm, his daughter, and others, cited by The Herald, argues that the procedural rules for dealing with properties discovered after the grant of Letters of Administration were not followed.

The NCR Property, which was allegedly unknown to the late Dr Daniel Narh Siaw until late 2019, was subsequently included in a Will dated 2018. The property was initially valued by the defendants at GHC 750,000.00 and later amended to GHC 250,000.00.

The plaintiffs insist the property has been grossly undervalued and claim they are baffled by the basis for the initial and amended valuations. Peter intends to request a fresh valuation by the court to compare with the figures submitted for estate duty purposes in the affidavit attached to the application for Letters of Administration with Will annexed.

Letters of Administration in respect of the Estate of Baby Angelina Mamle Siaw Sappore were granted on 24 July 2012 to Dr Daniel Narh Siaw, resident in the United Kingdom, and Eric Tei Akwetey Siaw. At that time, Peter’s mother, an elder sister to Dr Siaw and Mr Akwetey, was still alive and died later on 12 July 2016.

At one point, the administrators decided to sell one of the estate’s properties, known as the “Jet House.” The second defendant law firm was instructed to find a buyer and was told not to accept anything below USD 3 million.

Subsequently, the third defendant wrote to Dr Siaw stating that prospective buyers were unwilling to pay more than USD 2 million. By the time Dr Siaw passed away, the property had been valued for estate duty at just GHC 200,000.00, later amended to GHC 2,000,000.00. The affidavit supporting this amendment was sworn to by Edem Kodzo Okudzeto, the younger brother of the third defendant, who is not a member of either of the Siaw families.

Correspondence between the third defendant and Dr Siaw regarding the Jet House valuation will be tendered as evidence during the trial.

Also cited in the lawsuit is a parcel of land at Ayi-Mensah, in the foothills of the Aburi Mountains. Though it measures approximately eight acres, only seven plots were declared in the defendants’ application, valued at just GHC 20,000.00, an amount the plaintiffs argue grossly underrepresents the market value in that area.

According to the plaintiffs: “The process of undervaluation and under-declaration, fraudulently and brazenly undertaken by the 3rd, 4th and 5th defendants and Edem Kodzo Okudzeto, with the tacit approval of the 2nd defendant law firm, occasioned revenue loss to the state in the sense that they paid less estate duty than they would have had the actual values of the properties been declared.”

They further argue that the addition of the NCR Building, which was undiscovered by beneficiaries until 2019 and omitted from the original estate declaration, to a 2018 Will constitutes a fraudulent attempt to deprive beneficiaries, including Peter and his siblings, and the state, of their due entitlements.

They claim this move was an illegal enlargement of Dr Daniel Narh Siaw’s purported estate to benefit the defendants and evade taxes, and that it amounts to a usurpation of judicial authority in contravention of Article 125(3) of the 1992 Constitution.

Moreover, the plaintiffs allege that the signature on the second and third Wills was forged and not the known signature of the late Dr Siaw. They intend to tender genuine samples for forensic analysis.

“The late Dr Daniel Narh Siaw was a British citizen domiciled in the United Kingdom, where he died and was buried. He once held UK Passport No. 108894243, issued on 5 April 2007,” the suit notes.

A Power of Attorney had been issued by Dr Siaw to his nephew, Emmanuel Thomas Sekou (elder brother of the plaintiff), authorising him to administer the estate of Baby Angelina Mamle Siaw Sappore. This was necessary, as Dr Siaw had lived in the UK for over 60 years.

Because Dr Siaw was a British citizen and his estate is located in Ghana, the plaintiffs argue that certain conflict of law principles apply. They assert that estate duty should have been paid both in the UK and Ghana, and by undervaluing the estate, the defendants have defrauded both governments.

They contend that the defendants’ application for Letters of Administration with the forged Will and its supporting affidavit contains false statements, in violation of the Oaths Act, 1972 (NRCD 6), and succeeded in misleading the court.

The application, they argue, was a legal deception orchestrated by the third defendant with the approval of the first and second defendants, intended to unjustly enrich themselves at the expense of the real beneficiaries and the governments of Ghana and Great Britain.

Peter claims that in February 2025, following the grant of the disputed Letters of Administration, Eric Kwetey Siaw Sappore, acting at the behest of the defendants, contacted him. Eric allegedly told Peter, based on advice from the law firm and Esine Okudzeto, that the properties should be sold quickly to avoid further litigation and delays.

Peter maintains that unless restrained by the court, Sam Okudzeto and his co-defendants will continue to exploit the fraudulently obtained Letters of Administration to disinherit rightful beneficiaries and defraud the governments of Ghana and the UK of legitimate tax revenue.

He also claims the defendants may move swiftly to dispose of estate properties without the consent of the lawful beneficiaries.

Peter is seeking a declaration that the purported Will of Dr Daniel Narh Siaw is a forgery, and that the Letters of Administration granted on 25 July 2024 were fraudulently obtained and must be declared null and void.

He is asking the court to declare that Dr Siaw died intestate and that his biological children, not the applicants, were the rightful parties to apply for Letters of Administration.

He also wants a ruling that undeclared properties from the 2012 application for estate administration cannot be later vested in any beneficiary, especially without proper estate duty being paid.

Peter and his siblings are requesting that the court rule that the defendants’ actions constitute intermeddling with both estates and that they must be sanctioned accordingly.

They are also seeking: an order for perpetual injunction restraining Esine Okudzeto and her law firm from acting for the estate of Baby Angelina Mamle Siaw Sappore, a revocation of the Letters of Administration with the purported Will annexed granted on 25 July 2024 and a ruling restraining the defendants and their agents from dealing with or disposing of any estate property pending final judgment;

They also want cancellation of the Letters of Administration granted to the 3rd and 4th defendants; the appointment of proper administrators; and a court-ordered market valuation of any estate properties already disposed of, with payment of any resulting entitlements and interest to the plaintiffs;

Additionally, an order directing the 1st defendant law firm to surrender all documents relating to the estate to the rightful beneficiaries, costs, including legal fees, and any other reliefs the court deems fit.

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