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The Nigerian Stock Exchange ("NSE"), a company limited by guarantee, is currently in the process of being demutualised into a public company limited by shares ("Plc").

Startups are young technology driven companies with innovative ideas and solutions capable of changing the status quo in their respective industries.

The Companies and Allied Matters Act, 2019 ("the new CAMA") recently signed into law by the President of the Federal Republic of Nigeria is a welcome development to Nigerian businesses.

If you are a startup or business generally about to pitch to investors, you may want to have a Non-Disclosure Agreement (NDA) to make sure that any confidential ...

The Central Bank of Nigeria, in collaboration with the Financial Markets Dealers Association, has introduced the Nigerian Overnight Financing Rate (NOFR) as Nigeria's new overnight interbank benchmark.

For most tech startups, the real asset is not a sleek office or shiny gadgets; it is intellectual property (IP). Your code, brand, and ideas are the foundation of value. But if you don't secure ownership, that foundation can collapse overnight.

Doing business in Nigeria has become more accessible thanks to rapid technological advancements. For foreign investors, safeguarding business interests is crucial to ensuring long-term success...

Nigeria's Revenue Service has launched Rev360, a fully digital tax administration platform replacing TaxProMax.

The Finance Act 2020 (the "FA 2020"/ "the Act") was signed into law on 31st December, 2020 and took effect from 1st January 2021.

The Nigeria Transfer Pricing Regulations 2018 include various compliance obligations for taxpayers, one of which is the filing of annual statutory Transfer Pricing returns with the Federal Inland Revenue Service.

Customer service and relationship management fall under the supply chain management process that represents the firm's face to the customer and the procedures adopted by a business...

With the growth of commerce, disputes are bound to arise. When these disputes arise, parties involved approach the courts to ventilate their displeasures and enforce their rights.

These arrangements are typically documented in concession agreements which vary in form depending on the needs of the parties.

The Nigeria Revenue Service (the “NRS”) has announced that its offices nationwide will operate on Saturdays from 8 May to 27 June 2026, between 10:00 a.m. and 3:00 p.m.

In our Series 2 of these updates we analysed the Securities and Exchange Commission's ("SEC") requirements in relation to Digital Assets Offering Platforms (DAOPs).

Business entities have many objectives, including making a profit and, to a large extent, maximising stakeholders' interests. Business risks such as a harsh business environment,...

The Business Facilitation (Miscellaneous Provisions) Act (the "Act") became law when, on 14 February 2023, the President of the Federal Republic of Nigeria, Muhammadu Buhari...

Annual returns play a crucial role in the corporate governance and regulatory compliance of companies in Nigeria. These returns are a formal record of a company's financial activities...