From the brass rods of Belgian Congo to the domesticated reindeer of Northern Siberia, the relationship between loans and interest rates is as old as time.

The Circular reverses the existing incentives which exempt Value Added Tax (VAT) on all commissions applicable to capital market transactions.

Nigeria's regulatory landscape has shifted materially in 2025 and entered full implementation in January 2026.

Nigeria's Central Bank (the "CBN") aims to increase the country's foreign reserves by $200 billion in FX earnings from non-oil proceeds over the next (5) five years under a new export proceeds repatriation scheme.

On 5 June, the G7 Finance Ministers announced an agreement in which the participating countries committed to new taxing rights that allow countries to reallocate some portion of profits...

So you have a brilliant business idea, but, you need funds to push forward with this business idea or to grow it (whichever the case may be). This is where an investor comes into the picture.

It is without doubt that in-house collection offers some advantages because it can move swiftly to recover small debts.

It is common practice for some Nigerian companies to request certain services from their foreign related or third parties, to leverage technology and expertise, with the intention to drive efficiency in their operations

Nigeria's Federal Government has announced plans to raise ₦729 billion through a Series II bond under the Presidential Power Sector Debt Reduction Programme, building on the successful ₦501 billion Series I issuance earlier in 2026. While these capital market interventions aim to resolve verified legacy liabilities and restore liquidity across the Nigerian Electricity Supply Industry, the underlying question remains whether debt resolution alone can break the cycle of accumulating obligations wi

Import duty reduction will be granted on certain goods as will be listed in a new Chapter 99 in the ECOWAS CET to be implemented by Nigeria.

The global crisis should ordinarily present challenges for the Commercial lawyer and expectedly it should present a gloomy picture for the future.

The Nigeria Data Protection Commission (NDPC) has announced an extension of the deadline for filing 2025 Data Protection Compliance Audit Returns. The new deadline is 30 May 2026...

The Lagos State Land Use Charge Assessment Appeal Tribunal (Tribunal) has commenced its Land Use Charge Resolution Week (Program).

The Tax Appeal Tribunal, Lagos Zone, on September 10, 2020, decided in Ess-Ay Holdings Limited v Federal Inland Revenue Service that the lease of real property (commercial or residential) and payment of rent thereof.

In our previous article, we highlighted some of the proposed amendments/reforms to the various tax laws in operation in Nigeria under the 2022 Finance Bill (the "Bill"). Some of the highlights...

In early 2025, Nigeria's rapidly growing cryptocurrency sector reached a major turning point. After years of regulatory confusion and a well-known banking ban on crypto transactions, a new law changed everything. President Bola Ahmed Tinubu signed the Investments and Securities Act 2025 (ISA 2025) into law, officially recognizing digital assets and cryptocurrencies as securities. This landmark legislation replaces the previous 2007 statute and broadens the definition of "securities" in Section 3

There will also be a panel of discussants made up of experts in the tech space who will be sharing their insights on the subject.

Do you have a single or multiple streams of income or investments? Do you earn income in the form of dividend, rent, interest etc. from your investments?

A typical family may experience financial strains due to the prevailing unfavourable economic indices – high inflation, unemployment, exchange rate and other factors.

To mitigate the cyber security and data privacy risks associated with open banking, the exchange of data through API's services have been divided into 4 main service categories based on the...