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‘SAFE' stands for Simple Agreement for Equity Finance. It is a relatively new type of contract created by the American seed money start-up accelerator YCombinator in 2013.

It is a trite and settled principle under the Nigerian legal system that for a lawsuit to be validly instituted, the Plaintiff must have the capacity to initiate the same.

As many businesses were forced to increase leverage in order to survive the recent economic and financial crisis, the long-standing need to enhance capital structures and reduce reliance...

On 29th March 2025, the Securities and Exchange Commission ("SEC") announced that President Bola Ahmed Tinubu signed the Investments and Securities Bill 2025 ("ISB") into law.

Explore the critical factors and strategic recommendations for developing successful public-private partnerships in Nigeria's power sector. This analysis examines the essential elements needed to create financially viable and sustainable PPP projects that can address the country's energy infrastructure challenges.

In 2022, Nigeria issued the Code of Practice for Interactive Computer Service Platforms and Internet Intermediaries (the "Code"). The Code serves as the primary legal framework for online trust and safety in Nigeria.

The surest way to preserve a debtor's property from dissipation is that the property be attached by a Court order against eventual disposal while proceedings...

Nigeria, a dynamic and rapidly evolving economy, has witnessed a flurry of legislative and regulatory activities across various sectors in 2024.

On 31 December 2021, His Excellency, President Muhammadu Buhari, GCFR, signed the Finance Bill, 2021 into law as Finance Act, 2021 ("the Act").

The Federal Inland Revenue Service (FIRS) has issued a circular to clarify some of the changes to the Companies Income Tax Act (CITA) introduced by the Finance Act (FA) 2019.

On 29th April, 2020, the Federal Inland Revenue Service (FIRS) issued a series of Circulars to provide clarifications on the amendments introduced by the Finance Act, 2019 to the Nigerian tax laws...

The Federal Inland Revenue Service (FIRS or the Service) has recently issued three Public Notices to taxpayers with respect to the tax status of dormant companies, implementation of the...

On 18 February 2019, the National Assembly passed the National Housing Fund (NHF) Establishment Bill 2018 ("the NHF Bill").

Cryptocurrency is one of the innovative applications of blockchain technology to finance. Using cryptography, this innovation introduces a new way to create, own, store, and...

A survey conducted by Finder.com in 2021 revealed that Nigeria ranked 6th amongst 20 countries in the world that have adopted Non-Fungible Tokens ("NFTs").

Fintech licenses come with limits and many fast-growing players are now turning to banking licenses as a more scalable path forward. Moniepoint is a prime example. It began as a mobile money operator, transitioned to a microfinance bank, and is now pursuing a full commercial banking license.

Nigeria has been circling round the validity of virtual assets service providers for the past few years.