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The increase of international trade and investment has led to a rise in business relationships between foreign businesses and their Nigerian counterpart.

It is no longer news that the COVID-19 pandemic has become the defining global health crisis of our time, and that Nigeria is now grappling with this unprecedented crisis.

Transactions relating to the supply of satellite network bandwidth by a non-resident company to a nigerian company are liable to VAT.

The Chief Judge (CJ) of the Federal High Court (FHC), Honorable Justice J.T. Tsoho, recently approved the FHC Tax Appeal (Procedure) Rules, 2022 ("the Rules"), pursuant to his powers under Section 44(1) & (2) of the ...

There have been varying judicial pronouncements as to who is entitled to collect consumption tax and which takes priority where the same is imposed by both the state and the federal government.

It is a common practice in Nigeria, especially in Lagos, for developers of residential estates to compel purchasers in the completed estate, by virtue of their purchase...

On 2nd February 2006, the Federal High Court, Kaduna Judicial Division (the "trial court") granted the appellant leave to file his suit under the undefended list.

I'm in pains! I'm in pains!! I'm in serious pains!!! Those have become common cries of many bank customers who feel betrayed by their respective commercial banks.

Winding-up actions are sui generis proceedings governed by their own specialised set of rules known as the Companies Winding-Up Rules 2001 ("the Winding-Up Rules") as well as some provisions of the Companies...

In a breach of contract claim, damages fall into two broad categories: general and special. While general damages are presumed to flow naturally from the breach...

When oil pollution devastates a community, determining legal responsibility involves more than identifying the company connected to the spill. The answer requires examining statutory provisions like the Oil Pipelines Act, common law tort principles, third-party interference claims, and government obligations under Nigeria's Constitution, with liability turning on specific questions of negligence, maintenance standards, and causation.

In Suit No. FHC/ABJ/CS/203/2019; Emmanuel Ekpenyong Esq. v. Attorney General and Minister of Justice of the Federation, the Federal High Court, Abuja Judicial Division by a Judgment dated 10th June 2019, ...

In Suit No. FHC/ABJ/CS/203/ 2017; Emmanuel Ekpenyong Esq. v Attorney General and Minister of Justice of the Federation, the Plaintiff upon obtaining leave of the Federal High Court, by an Originating Summons, ...

The Foreign Judgment Reciprocal Act, CAP F35, Chapter 152, Laws of the Federation, 1990 which provides for a 6 years period for registration of foreign judgments was enacted to replace the ...

A notice of appeal filed out of time will require a prayer for enlargement of time within which to file such notice of appeal.

It was accorded its due superior position by the Legal Practitioners Act in the conduct of (its) affairs by the General Council of the Bar.

The National Industrial Court ("NIC") has been listed as one of the superior courts of record in Nigeria by the third amendment to the 1999 constitution.

Court orders and judgments are generally considered final, subject only to appeal to higher courts or could be set aside in a few circumstances permitted by the law