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In a significant overhaul of the Nigerian tax framework, the Nigeria Tax Act, 2025 ("NTA" or "the Act"), among other pieces of legislation, were signed into law by the President of the Federal Republic of Nigeria on 26 June 2025.

The year 2025 recorded a number of important arbitration decisions by the Nigerian courts in the area of arbitration. These decisions demonstrate the pro- arbitration posture of the Nigerian courts, particularly the appellate courts.

The CBN's recent circular introducing market structure restrictions within the payments ecosystem may represent one of the most significant regulatory interventions in the sector in recent years. While the circular also introduces data localisation and ultimate beneficial ownership disclosure requirements, among its most consequential features are the provisions restricting the extent to which a participant with significant market share in consumer issuing activities.

The legal profession thrives on information. Every client brief, court filing, contract, legal opinion, correspondence, and internal memorandum forms part of an organization’s institutional memory and operational backbone.

Arbitration clauses serve as the jurisdictional foundation for dispute resolution in Nigeria's commercial landscape, yet poorly drafted provisions continue to undermine ADR proceedings.

The telecommunications sector is Nigeria's oil. The services offered in telecommunications include internet services, vehicular tracking services, voice, data, real-time video streaming, and so on.

In the context of this article, unclaimed funds include unclaimed dividends from shares in public companies and dormant bank account balances.

The advent of blockchain technology has immensely impacted operations in the Nigerian financial ecosystem. Smart contracts, among various blockchain technology innovations, have one of the most...

Mrs. Ada had a vision. She had always wanted to empower the underprivileged girls in Lagos state through education, mentorship programs, and community outreach.

The Electricity Act, 2023 (the "Act") was signed into law on the 8th day of June 2023 by the President of the Federal Republic of Nigeria.

Companies looking to raise working or project capital may do so by issuing equity or debt securities. Debt securities are financial instruments which represent that a debt has been issued.

The petroleum industry has been the cornerstone of Nigeria's economy, contributing around 90% of its export earnings and 40% of government revenue.

Festus Onyia, Mesuabari Mene-Josiah, Titilola Olatunde-Fasogbon, and Michael Ugah from Udo Udoma & Belo-Osagie's Dispute Resolution team examine Nigeria's National Policy on Arbitration and Alternative Dispute Resolution (ADR), 2024 in the 2026 edition of The Middle Eastern and African Arbitration Review. The publication explores how this ambitious policy aims to strengthen institutional capacity, enhance governmental participation in arbitration, and position Nigeria as Africa's leading arbitration hub.

It is an elementary principle of law that where parties have entered into a contract or an agreement, they are bound by the provisions of the contract or agreement

It is a common practice for parties in large commercial construction projects to agree to complete works in sections or phases.

Many jurisdictions have enacted statutes which sanction netting and set-off in relation to financial markets.

Every member of the board of Directors at Cherrington Company knows that 7:30am meetings on a Monday morning meant one thing: Emergency.

Africa produces world-class athletes who generate billions in global sports revenue, yet the continent captures only a fraction of that value. This article examines the legal and structural frameworks necessary to protect African sports intellectual property, exploring how global brands have monetized African talent while athletes themselves lack robust IP structures, and outlining actionable strategies to ensure wealth generated by African talent is properly structured, protected, and retained.