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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.

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...

This article provides a comprehensive overview of the Insolvency Regulations 2022, which was recently introduced by the Corporate Affairs Commission (CAC) in Nigeria.

In very recent times, the world at large has seen an increase in awareness regarding Environmental, Social, and Governance (ESG) issues, including the resultant effects of climate change and environmental degradation.

On Thursday 8 October 2020, His excellency, President Muhammadu Buhari presented the 2021 Budget Proposals to the Joint session of the National Assembly.

In this article, we have discussed what constitutes a sale in the ordinary course of business, the impact of deducting WHT from such transactions and the recent Tax Appeal Tribunal judgement on sale in the ordinary course of business.

The Investment and Securities Act (ISA) 2025 was enacted on March 31, 2025 by President Bola Ahmed Tinubu to replace the previous ISA, updating the law with provisions impacting emerging trends...

Artificial Intelligence has transformed business significantly with myriads of innovation recorded since its inception.

Primarily, the Corporate Affairs Commission is given the responsibility of registering companies in Nigeria.

Nigeria's Corporate Affairs Commission has made it easy to register a business in Nigeria for citizens and residents via the Company Registration Portal (CRP). The platform is an end-to-end...

The tax laws also require that when a merger and acquisition involves related companies, the approval of the Federal Inland Revenue Service (FIRS) must be obtained.

You have likely heard the saying, "the rich keep getting richer." One of the reasons often attributed to this is their ability to access debt easily and use borrowed capital to expand their businesses and investments efficiently.

Whether digital and virtual assets are, or need to be, regulated in Nigeria has been quite controversial in recent times.

Revenue from sales activities serves as one of the essential sources of a business working capital; therefore, the company is required to manage its accounts receivable arising from credit sales effectively.

In early March, 2022, the Nigerian anti-competition regulator, Federal Competition and Consumer Protection Commission (FCCPC), announced ongoing investigations of shipping companies...

Before we dive into what a startup lawyer really does, it is essential to first of consider what a ‘startup' is, the legal needs of a startup and the role of a startup lawyer.

The Securities and Exchange Commission (SEC) announced the Accelerated Regulatory Incubation Programme (ARIP) Framework on June 21, 2024, aiming to improve compliance with regulations and expedite the onboarding process for Virtual Assets Service Providers (VASPs) and Digital Investments Service Providers.

The Local Content Directive proposes to reduce the cost of upstream operations and ensure projects are delivered on schedule by ensuring the Nigerian contractor parties have the requisite capacity.