256 results found

In February 2022, the Lagos State Government signed the Lagos State Real Estate Regulatory Law 2021 (the "Law") into law. The Law is aimed at regulating and ensuring consumer protection in real estate transactions.

The enactment of the Investments and Securities Act 2025 ("ISA 2025") marks a significant milestone in the evolution of the regulatory framework for Nigeria's capital market.

In its formal usage, the term ‘partnership' refers to a form of business association that binds two or more persons in a working relationship which they can jointly direct for profit.

Mergers and Acquisitions (M&A) play a crucial and strategic role in enabling companies to drive growth, foster innovation, and sustain a competitive edge. In Nigeria, a growing number of businesses are restructuring...

Firstly, merger clearance comes with significant expense in the form of notification fees payable to the Commission.

Intellectual Property Rights (IPRs) now form a significant proportion of company assets due to modern innovative techniques as well as recent technological advancements.

The AMCON Bill was signed into law on the 9th day of July, 2010 as an Act to establish the Asset Management Corporation of Nigeria for the purpose of efficiently resolving the non-performing loan assets of Banks in Nigeria and for related matters.

The taxation of capital gains has historically played a modest but strategically important role within Nigeria's fiscal architecture. Under the pre-existing regime, the Capital Gains Tax (CGT) framework was governed primarily by the Capital Gains Tax Act (CGTA), which imposed tax on gains arising from the disposal of chargeable assets

Cross-border mergers and acquisitions ("M&A") offer international investors access to new markets, technologies and customers, but they also create complex legal and regulatory challenges.

As Nigerian capital markets deepen and shareholder activism grows, hostile takeovers are no longer a distant threat. This guide examines two critical defensive strategies—the Poison Pill and White Knight approach...

Mergers and acquisitions (“M&A”) transactions remain a significant tool for corporate restructuring, market expansion, capital consolidation, and strategic repositioning in Nigeria. M&A transactions operate within a structured legal and regulatory framework anchored principally on the Federal Competition and Consumer Protection Act (“FCCPA”),...

Cross-border Mergers and Acquisitions (M&A) transactions can be defined as any transactions in assets of two firms belonging to two different economies.

In this article, Simisola Eyisanmi and Bankole Oke explore the recapitalisation strategies available to BDCs, from equity and debt financing to mergers and retained earnings, within the context of Nigeria's evolving capital market.

The role played by regulatory agencies and institutions, as well as professional parties, in the M&A process is pivotal. Many legislations, institutional and regulatory agencies...

Nigeria’s tax landscape has undergone a fundamental shift with the enactment of the Nigeria Tax Act, 2025 (“NTA”), which took effect on 1st January, 2026. For the first time, the country’s core federal tax laws have been consolidated into a single and unified framework. For dealmakers, this is more than a legislative clean-up; it also changes how transactions are structured, priced, and executed.

Mergers, Acquisitions and Takeovers in Nigeria are governed by the Investments and Securities Act, the Securities and Exchange Rules and Regulations made pursuant to ISA, and the Companies and Allied Matters.

Private equity, venture capital, and private credit markets in Nigeria are evolving rapidly, with disclosed deal values surging 84% to US$810.7 million in 2025. While venture capital dominates transaction volume and value, private debt is expanding its role in working capital, acquisition finance, and infrastructure. The critical question is not whether capital can enter Nigeria at scale, but whether it can stay, perform through cycles, and ultimately return to investors as distributions.

The financial institutions in Nigeria namely commercial banks, insurance companies, investment banks, and so on, have remained relatively resilient amidst local and global challenges.