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The act of detention of a chattel or seizing of property belonging to another and refusing to deliver up the property upon demand by the owner is called "detinue" in law.

In countries across the world, construction projects are vital for infrastructure development, which in turn drives economic growth. Nigeria is no exception, with its infrastructure sector covering key amenities...

Nigeria's infrastructure, currently valued at about 35% of the nation's Gross Domestic Product (GDP) is widely regarded as dilapidated and inadequate.

In recent years, crowdfunding has surged in popularity as a viable alternative investment option in Nigeria.

On the 21st of December 2022, the Central Bank of Nigeria ("CBN') issued a circular titled "Re: Naira Redesigned Policy – Revised Cash Withdrawal Limits" (the "Circular")...

Access to credit in Nigeria has been low for a while, with the Central Bank of Nigeria affirming that only 5.3% of the adult population have access to finance.

The Finance Act 2019 introduces several changes to Nigerian tax laws. Some key changes introduced by the Finance Act are identified below:...

As part of efforts to boost job creation, particularly among Nigerian youths, the Central Bank of Nigeria ("CBN"), in collaboration ...

The initial deadline, for which the redesigned N200, N500 and N1000 banknotes were to cease being legal tender, was extended from January 31, 2023, to February 10, 2023.

In Part 1 of our Neobanking Series, we explored some of the strategic considerations that make Nigeria a compelling destination for global Neobanks.

The Bill seeks to promote fiscal equity, align domestic laws with global best practices and support Micro, Small and Medium-sized businesses.

There has been demand for open banking practices in Nigeria by stakeholders in the Nigerian financial system. The aims include enabling financial institutions to provide third-party financial service providers access...

On 16th January 2026, the Securities and Exchange Commission (the “SEC”) released Circular Number 26-1 on the revision of Minimum Capital (MC) applicable to all categories of regulated capital market entities and this Circular seeks to strengthen market resilience, enhance investor protection, align capital adequacy with the evolving risk profile of market activities, and ensure that regulated entities possess sufficient financial capacity to discharge their obligations in a sustainable manner.

The Securities and Exchange Commission (SEC) has issued Circular No. 26-1 dated 16 January 2026...

When acquiring a company or business, one of the main issues for an acquirer is how to finance the acquisition. Except the acquirer is in a position to complete the deal using existing cash...

The introduction of the electronic money transfer levy ("EMT levy" or "the levy") through the Finance Act, 2020 (the Act) has replaced the previous stamp duty on electronic receipts or electronic transfers.

There are three (3) organs of Government through which a State carries out its governance duties, they are: (i) The Executive arm of Government...