Nigeria's proposed ban on sachet alcohol presents a complex regulatory paradox where public health objectives collide with economic realities. While aimed at protecting minors and reducing alcohol-related harm, the policy threatens millions of jobs, billions in investments, and risks driving consumers toward dangerous unregulated alternatives in the informal market.

The National Insurance Commission (NAICOM), on 30th July 2025, released the Guidelines for Insurtech Operations in Nigeria (the "Guidelines"), which became effective on 1st August...

On February 24, 2025, the Federal Inland Revenue Service issued Information Circular No. 01/2025 to guide the implementation of the Deduction of Tax at Source (Withholding Tax) Regulations, 2024, which became effective from January 1, 2025.

On 9th September 2025, the Federal Government of Nigeria published the official gazetted versions of the Nigeria Tax Act, 2025 (the "NTA"), the Nigeria Tax Administration Act, 2025...

On the 13th of January, 2020, President Muhammadu Buhari signed the Finance Bill (now Finance Act 2019 (the "Finance Act")) into law.

On 17 February 2026, the United Nations Convention on the International Effects of Judicial Sales of Ships (the "Beijing Convention")...

In every thriving economy, small businesses are the primary drivers for growth, employment, productivity and development. Nigeria is no exception. Small and Medium Enterprises ("SMEs") account...

The enactment of the Investments and Securities Act, 2025 ("ISA 2025") marks a significant strengthening of the Securities and Exchange Commission's...

The enactment of the Investments and Securities Act, 2025 ("ISA 2025") marks a significant strengthening of the Securities and Exchange Commission's ("SEC" or "Commission") regulatory...

Data protection in Nigeria is a developing area of law. The principal data protection legislation is the Nigeria Data Protection Act, 2023 (NDPA)...

In a recent decision that was handed down on the 13th of May 2022, the Tax Appeal Tribunal, South East Zone ruled that the provisions of Order 3 Rule 6(a) of the Tax Appeal Tribunal (Procedure) Rules, 2021 are in conflict with ...

Contracts form the backbone of both daily transactions and intricate commercial relationships. Whether the informal sale of ugu in an open market or a multimillion-dollar deal between multinational corporations..

Government-owned football clubs currently dominate the Nigerian football league system at the highest levels, that is, the Nigeria Premier Football League (NPFL) and the Nigeria...

Contracts form the backbone of both daily transactions and intricate commercial relationships. Whether the informal sale of ugu in an open market or a multimillion-dollar deal between multinational corporations...

The Investments and Securities Act 2025 (ISA 2025) repeals and replaces the Investments and Securities Act 2007 (ISA 2007), introducing a revised statutory framework for capital market regulation.

This update provides an overview of some recent regulatory and market developments in Nigeria’s power sector, including the decentralisation of regulatory oversight to state regulators, emerging and proposed frameworks for distributed generation and interconnected mini-grids, developments under the Nigerian Bulk Electricity Trading Plc (“NBET”) bond programme, and ongoing metering interventions.

The Central Bank of Nigeria, on 2nd October, 2024, issued a circular titled "Introduction of the Electronic Foreign Exchange Matching System in the Interbank Foreign Exchange Market" to introduce the Electronic Foreign Exchange Matching System – an electronic matching system for foreign exchange transactions.

‘Incapacity' as a Ground for Refusing Recognition and Enforcement of an Arbitral Award Under Section 58(1) and (2)(a)(i) of the Arbitration and Mediation Act 2023 Does not Include Wilful Refusal or Failure by a Party to Participate in Arbitration Proceedings...

The Central Bank of Nigeria ("CBN") issued the Guidelines on the Operation of Bank Accounts for Virtual Asset Service Providers ("VASPs") dated 22nd December, 2023 (the "Guidelines")...

Nigeria's new Presumptive Tax Regulations establish a simplified tax framework for informal sector businesses and individuals whose income cannot be accurately determined through standard assessment methods. The regulations introduce a 1% turnover-based tax system with specific exemptions for nano businesses, while also implementing a 2% capital gains tax on asset disposals.