In Chief J.W. Ellah & Sons Company Ltd v FIRS and Essay Holdings Ltd v. FIRS decided by the Tax Appeal Tribunal (TAT) in Benin and Lagos Zones respectively...

Many organisations have had to embrace virtual working thereby reducing access or completely shutting down their offices due to the enforced COVID-19 lockdowns.

Megawatts Nigeria Ltd v. Registered Trustees of Gbagada Phase II Residents' Association is a cautionary tale for residential estates and gated communities across Nigeria.

Disputes arising from real estate transactions are quite common in Lagos State, as real estate is regarded as one of the major forms of investment

Tenants have the right to a safe and habitable home, regardless of how much rent they pay. The term "habitable house" refers to a rental that meets basic requirements...

The Nigerian Supreme Court has clarified a critical aspect of tenancy law: accepting rent after issuing a Notice to Quit does not automatically invalidate the eviction notice.

Landlord is only liable for the structural and external repairs of the rental property, you are responsible for the internal repairs and minor wears and tears repairs.

One of the local realities of renting an office in Lagos is that you may need to make medium to significant infrastructure upgrades or aesthetic facelifts before moving in.

On 10th September, 2020, the Tax Appeal Tribunal ("TAT") in the case of Ess-ay Holdings Limited ("Ess-ay Holdings" or "the Company") v Federal Inland Revenue Service ("FIRS") held that a lease...

Tenancy law regulates the landlord-tenant relationship. The law aims to provide a legal framework for the rights and obligations of both landlords...

Most people usually do not want to rent an apartment where the Landlord also resides. This mindset appears to be predicated on the different harrowing brought on by such landlords...

In Nigeria's Federal Capital Territory, the Land Use Act empowers the Minister of the FCT to grant persons development lease over portion of lands for a period of years for the purpose of development.

Rent review is the process of reassessing and adjusting the rent of a leased property by the landlord with the consent of the tenant.

Tenancy takes up a large part of Lagos State. This is because there is a high demand for buildings or apartments for accommodation and commercial purposes.

The Lagos State Tenancy and Recovery of Premises Bill 2025 was created to improve the existing Tenancy Law enacted by the Lagos State House of Assembly in 2011.

In leasehold transactions, several options are available to a lessor whose lessee has unlawfully held on to his or her property without fulfilling the terms and obligations under the lease agreement.

The Press Release provides that stamp duty is payable on dutiable instruments (physical and electronic) at the specific rates set out in the schedule to the SDA

It is important for parties entering any form of legal relationship to clearly define their contractual rights and obligations from the outset. Well-drafted agreements not only help to prevent...

Co-ownership of property refers to a legal relationship where two or more people acquire or own a property jointly.

This Article discusses the issues surrounding Federal Government Land, the payment of Ground Rent and the perfection of Land Title to Lands vested in the Federal Government of Nigeria...