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The Claimant commenced the action at the Lagos State High Court to challenge the Demand Notice served on it by LIRS for alleged failure to deduct and remit taxes due from its employees.

The increased pace of globalisation has not left Nigeria and Nigerian companies out. Consequently, Nigerian companies are increasingly involved in business activities abroad in order to remain competitive in today's business environment.

Arrest of ship means any the detention of ships by order of a Court to secure a maritime claim but does not include the seizure of a ship in execution or satisfaction of a judgment or other enforceable instrument.

A garnishee proceeding is one of the monetary judgment recovery processes in Nigeria. By default, the party to whom a judgment was given in his favour would usually take steps to enforce the judgment.

The high cost of arbitration is often cited as one of its drawbacks.

On 20 June 2019, the Tax Appeal Tribunal (TAT or the Tribunal) sitting in Abia State held that gratuities are tax exempt under the Personal Income Tax (PIT) Act.

Love him or hate him, Ini (as I fondly call him) Effiong has deservedly earned his place as one of the few consistent defenders of human rights in Nigeria today.

​Last week a high court in Lagos annulled the electricity tariff hike that took effect in February saying it wasn't introduced through due process.

A March 2023 decision of the English Supreme Court ( the "Supreme Court") regarding a $3billion bilateral loan granted by Russia to Ukraine in 2013...

This issue is important because the National Assembly always seems to usurp the powers of the Independent National Electoral Commission (INEC) to regulate election details...

An Order Nisi is no less an order of Court and the Appellant is bound by it.

The Court of Appeal delivered Judgment on the appeal on 12th May 2022.

We had last month reviewed the Court of Appeal's decision in NATIONAL OIL SPILL DETECTION AND RESPONSE AGENCY V. MOBIL PRODUCING NIGERIA UNLIMITED (EXXONMOBIL), where it held that the imposition of fines ...

The Nigerian Supreme Court is established under section 230 of the 1999 Constitution as the apex court in Nigeria.

The contention on the applicability of the Coastal and Inland Shipping (Cabotage) Act, 2003 to Drilling Rigs, particularly on the question of whether a Drilling Rig can be construed as a vessel within the definition ...

In a recent ruling a judge of the Nigerian Federal High Court held that there is no limitation period in any cause of action within the admiralty jurisdiction which is enforceable in rem.

On 17th March 2026, the Confederation of African Football (CAF) Appeal Board presided by Justice Harriman issued its ruling in the appeal lodged...