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The Value Added Tax Act[1] ("VAT Act") was one of the seven (7) principal tax statutes amended by the Finance Act, 2019.

The Central Bank of Nigeria (CBN) and the Nigeria InterBank Settlement Systems Plc (NIBSS) recently announced that from January 16th 2023, a national card scheme will be rolled out that will improve...

On the 24th of May 2021, the Central Bank of Nigeria (CBN) issued a circular stipulating the requirements for licensing of Payment Services Providers (PSP).

In this article, Simisola Eyisanmi and Bankole Oke explore the recapitalisation strategies available to BDCs, from equity and debt financing to mergers and retained earnings, within the context of Nigeria's evolving capital market.

As a starting point, the legal and regulatory facet of cybercrime and cybersecurity will be considered.

Nigeria's population of approximately 178 million citizens continues to rise and is expected to reach about 287 million by 2050.

In Nigeria's corporate finance space, there's an assumption that a few signed documents are enough to protect a trustee.

The Central Bank of Nigeria ("CBN") on February 23, 2024, issued a circular addressed to all Bureau De Change (BDC) operators and stakeholders in the financial services industry.

It is tempting, when analysing the financing of public-private partnerships, to proceed in the natural order that comes to lawyers: first legal framework, then structure, then instruments, and finally the numbers. That order, however, produces a somewhat distorted picture. Financing is not simply one part or aspect of a larger project; it is, in a sense, the whole project.

On the 9th of December, 2020, the Central Bank of Nigeria ("CBN") issued a circular to all Payment Service Providers, Banks and Other Financial Institutions in Nigeria highlighting...

Nigeria's capital market is undergoing a fundamental transformation driven by the Investments and Securities Act 2025 and the Nigerian Capital Market Strategy 2026.

Banking regulation in Nigeria aims to ensure financial stability, protect depositors, prevent abuse of the financial system, and foster confidence in the banking sector. With increasing complexity arising...

Nigeria's tax laws and regulations have undergone various amendments in the past, with the Finance Act 2023 ("the Act or "FA") being the most recent amendment.

In 2024, the Nigerian banking and finance sector experienced significant regulatory changes driven by the Central Bank of Nigeria ("CBN").

The Nigerian financial market, which plays a significant role in the economy, mostly depends on debt instruments to support corporate and sovereign goals, manage liquidity, and promote economic growth.

The increasing globalisation of the world's economy and the demand and supply of capital have impacted how businesses operate in today's market to leverage and unlock the use of scarce resources.

A bank license is a legal document that authorises a financial institution to operate as a bank and conduct banking activities. The bank license shows that the financial institution has met government...