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  • Article

    A Review Of The Supreme Court's Decision In Eyiboh -v- Mujaddadi

    The law is clear that where a piece of real estate belongs to the estate of a deceased, all the administrators or executors of the estate must act in unison by authorizing the sale of the estate's property before the transfer of the property can be valid.
    NigeriaReal Estate and Construction
    Abdu-Salaam Abbas & Co.
    Abdu-Salaam Abbas & Co.
  • Article

    TAT Rules That The Administrative Penalties Stipulated In The Country-By-Country Regulations, 2018 Are Illegal And Ultra Vires The Powers Of The FIRS

    The Tax Appeal Tribunal (TAT or "the Tribunal") sitting in Lagos recently ruled in the case between Checkpoint Software Technologies B.V Nigeria Limited (CST or "the Company" or "the Appellant")...
    NigeriaTax
KPMG in Nigeria
KPMG in Nigeria
  • Article

    UU&BO Litigation Newsletter

    The Nigerian Federal High Court Declares the Tax Appeal Tribunal Unconstitutional...
    NigeriaTax
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Is It Legal To Seize Another Person's Property To Offset A Debt?

    The act of detention of a chattel or seizing of property belonging to another and refusing to deliver up the property upon demand by the owner is called "detinue" in law.
    NigeriaLitigation, Mediation & Arbitration
    Nomos Legal Practice
    Nomos Legal Practice
  • Article

    Waiver Of Sovereign Immunity Clause In Finance Documentation: The Controversy Surrounding The Nigeria ICT Infrastructure Backbone Phase II Project Loan Agreement

    There has been an uproar in the media (both print and across social media platforms) about the Nigerian government allegedly ceding its sovereignty to China by virtue
    GlobalLitigation, Mediation & Arbitration
    TNP
    TNP
  • Article

    The Right Of Foreign Companies To Sue In Nigerian Courts And The Enforcement Of Contract By Foreign Companies:

    The decision OF THE SUPREME COURT in Citec int'l estates ltd v edicomsa int'l inc & associates.
    NigeriaCorporate/Commercial Law
    Johnson Bryant
    Johnson Bryant
  • Article

    Can A Law Enforcement Agency Charge A Defendant With Stealing And Retention Of Proceeds Of Crime Based On An Investment Gone Wrong? A Review Of The High Court Of Lagos State's Ruling Delivered By Honourable Justice Rahman Oshodi In F.R.N -v- James Adebayo Ojo (Charge No.:ID/23183C/2023) On 10 October 2025

    Nigerian creditors often resort to various means to recover their debts from debtors and their business partners.
    NigeriaCriminal Law
    Abdu-Salaam Abbas & Co.
    Abdu-Salaam Abbas & Co.
  • Article

    Foreign Copyright Enforcement In Nigeria The Essential Role Of Reciprocity And Ministerial Recognition – CAL7942021 – VoiceWeb International Limited V. Emerging Markets Telecommunication Services & Ors (Unreported)

    In VoiceWeb International Limited v. Emerging Markets Telecommunication Services & Ors (2021) CA/L/794/2021 (unreported)—a case in which our firm represented the first respondent...
    NigeriaIntellectual Property
    Advocaat Law Practice
    Advocaat Law Practice
  • Article

    A Law Firm Signing A Court Process Is A Mere Procedural Irregularity: The Supreme Court Decision In Heritage Bank V. Bentworth Finance

    In a landmark decision delivered on 23 February 2018 in the case of Heritage Bank Ltd v. Bentworth Finance (Nig) Ltd, the Supreme Court of Nigeria appeared to abandon in part ...
    NigeriaLitigation, Mediation & Arbitration
    AELEX
    AELEX
  • Article

    Dr. Okezie Ikpeazu V Dr. Sampson Ogah (2016) LPELR – 40845 (CA)

    In a decision handed down on Thursday 18th August 2016, a full panel of Abuja division of the Court of Appeal seemed to have taken a novel
    NigeriaLitigation, Mediation & Arbitration
    Olumide Babalola LP
    Olumide Babalola LP
  • Article

    Key Lessons On Enforcing Monetary Judgments In Nigeria: An Analysis Of The Supreme Court's Judgment In C.B.N. v Ochife (2025) 12 NWLR (Pt. 2000) 1

    When enforcing monetary claims in Nigeria, obtaining a favourable judgment is only one part of the process, as the judgment must still be enforced if the debtor refuses to pay the judgment sum.
    NigeriaLitigation, Mediation & Arbitration
    Abdu-Salaam Abbas & Co.
    Abdu-Salaam Abbas & Co.
  • Article

    Service Of Originating Processes At The Federal High Court Of Nigeria: Did Akeredolu v Abraham (2018) LPELR-44067 (SC) Settle The Controversy

    Overtime, it has continued to be a raging controversy among legal minds on whether leave of Court should indeed be required for service of an originating process sealed from the registry of a State judicial division of the Federal High Court of Nigeria to another.
    NigeriaLitigation, Mediation & Arbitration
    AO2 Law
    AO2 Law
  • Article

    The Inadmissibility Of Extra Judicial Statements In Criminal Trials And The Perennial Ignorance Of Some Of Our Prosecuting Agencies

    The Court of Appeal has consistently reiterated the principle down the years in the following line of cases:
    NigeriaLitigation, Mediation & Arbitration
    Olumide Babalola LP
    Olumide Babalola LP
  • Article

    Regulation Of Lotteries In Nigeria: Review Of The Supreme Court's Decision And Its Implications

    In a landmark decision delivered on 22 November 2024, the Supreme Court nullified the National Lottery Act 2005 (‘NLA'), which established the National Lottery Regulatory Commission...
    NigeriaMedia, Telecoms, IT, Entertainment
    AELEX
    AELEX
  • Article

    Court Of Appeal Affirms Educational Institutions' Companies Income Tax Obligation

    The Court of Appeal (CoA), in December 2018, upheld the ruling of Federal High Court (FHC) on the liability of educational institutions to pay companies income tax (CIT).
    NigeriaTax
    Deloitte Nigeria
    Deloitte Nigeria
  • Article

    Private Educational Institutions: Why Are They Not Taxable?

    Perhaps, what is required in Nigeria is categorization of the educational institutions into proprietary educational institutions and not-for-profit educational institutions.
    NigeriaTax
    Deloitte Nigeria
    Deloitte Nigeria
  • Article

    Suspension Of The Freeze Mandate By FIRS

    Just recently, the Federal Inland Revenue Service (the "FIRS") suspended its very controversial mandate to banks.
    NigeriaTax
    TNP
    TNP
  • Article

    Judgment Alert: Court Of Appeal Nullifies Akwa Ibom State Maritime Sector (Regulation) Law, 2017 And Maritime Transport Vessels And Equipment Fees And Charges Regulation, 2017 In Appeal No. CA/C/54/2024 – Strickland Services Limited v. Akwa Ibom State Internal Revenue Service & Anor.

    In a landmark decision delivered on February 25, 2026, the Court of Appeal in Strickland Services Limited v. Akwa Ibom State Internal Revenue Service & Anor nullified the Akwa Ibom State Maritime Sector (Regulation) Law 2017 and ...
    NigeriaTransport
    Banwo & Ighodalo
    Banwo & Ighodalo
  • Article

    Remedies Available To Victims Of Denied Boarding In Nigeria.

    Denied boarding is a distressing experience that occurs when an airline refuses to allow a passenger to board a flight, despite holding a valid ticket and having fulfilled all necessary requirements.
    NigeriaTransport
    The Trusted Advisors
    The Trusted Advisors
  • Article

    Can Parties Be Bound To A Contract By Conduct?

    More often than not, parties to a contract expect that where they intend to enter into a written contract, until the terms of their agreement to contract are reduced into writing and signed by them...
    NigeriaCorporate/Commercial Law
    SPA Ajibade & Co
    SPA Ajibade & Co
  • Showing 161–180 of 437 results

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