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When a massive FPSO vessel was abandoned at Samsung Heavy Industries Nigeria's quay, blocking operations and causing significant commercial losses, swift legal action was required. Our maritime litigation team successfully invoked admiralty jurisdiction to secure a landmark court order directing the Admiralty Marshal to arrest and physically relocate one of the largest offshore assets ever arrested in Nigeria's legal history.

For some inexplicable reasons, affidavits filed in our court are replete with paragraphs that start with the word "That" and same has, to a large extent, become standard practice so much that, where the word is omitted, ...

In Star Deep Water Petroleum Ltd v. Lagos State Internal Revenue Service, the Tax Appeal Tribunal (TAT) Lagos division held that an assessment that is not compliant with the law cannot become final and conclusive.

The Court of Appeal (COA) sitting in Abuja, today, 10 September 2021, ordered both Rivers and Lagos States to maintain status quo on the collection of Value Added Tax.

The Tax Appeal Tribunal (TAT) reaffirms previous decisions that interest on related party loans is tax deductible provided it satisfies arms-length principles.

This decision provides some clarity on the long standing debate on whether tax deductibility is dependent on cost recoverability for upstream oil companies in Nigeria.

The obligation to account for taxes due on withdrawal of voluntary pension contributions (VPC) was made clearer in the judgement delivered yesterday by the Tax Appeal Tribunal (TAT)

After years of litigation and substantial legal expense, a successful litigant obtains a favorable court judgment in Nigeria, only to face a harsh reality: the judgment debtor refuses to comply voluntarily, rendering both themselves and their assets inaccessible. What happens when court orders become mere pieces of paper, and how can successful litigants navigate the protracted and cumbersome enforcement proceedings that follow?

The central bank of Nigeria CBN announced it's plan to phase out the N200, N500 and N1000 notes in the country and they seize to be legal tenders but the governors of Kaduna...

On July 7, 2021, the Federal High court, Abuja presided over by the Honourable Justice Taiwo O. Taiwo held in the case of Folakemi Adeosun v. AGF that the National Youth Service Corps (NYSC)...

To the extent that the foreign provider is not carrying on business in Nigeria, there is no legal obligation to register for, or charge Nigerian VAT.

On 22nd January 2016, the Tax Appeal Tribunal (TAT) sitting in Lagos reinforced the principle established by the Court of Appeal in FIRS v Halliburton...

In a recent judgement, the Tax Appeal Tribunal (TAT) has ruled in favour of a private educational institution that it is not liable to income tax on its profit.

In the United Kingdom (UK), the Arbitration Act 2025 (the UK Act), which received Royal Assent on 24 February 2025 and came into force on 1 August 2025, introduced refined amendments to the Arbitration Act 1996 (the 1996 Act).

No society or its commerce can thrive without a working judicial system. This, amongst other factors, has necessitated a consistent call for reforms in the justice delivery sector. This has been further reinforced...

Typically, a Modified Carry Arrangement is where an oil company finances petroleum operations on behalf of all parties to the contract including the NNPC and the oil company is expected to recover its cost...

Section 27(i) of the Companies Income Tax Act disallows "any expense of any description incurred outside Nigeria for and on behalf of any company except of a nature and to the extent that the Board ("FIRS") may consider allowable".