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The Deep Offshore Oil and Gas Projects Incentives (Tax Remission) Order, 2026 (the "Order") establishes a production-linked tax remission framework for qualifying deep offshore oil and gas developments in Nigeria.

Annual returns are essentially a report submitted to the Corporate Affairs Commission to update them on the financial status of a company for a given year.

Conceptualizing a business idea and starting to implement it is not the beginning of a successful business/company operations in Nigeria.

It has become a sad reality today that many times creators spend countless hours crafting a beautiful piece of art, only to have it replicated and distributed without the author's consent.

The Executive Order issued by President Bola Ahmed Tinubu on 13th February 2026 must be examined within the constitutional framework governing petroleum resources and public revenue.

On May 21, 2025, a significant legislative proposal titled "A Bill for an Act to Protect the Health and Well-being of Women, Particularly in Relation to Surrogacy and for Related Matters" scaled first reading on the floor of the House of Representatives.

Following the plea, the presiding judge ordered that the Defendant be remanded at the Kuje Correctional Centre pending a scheduled ruling on his bail application.

The second quarter of 2026 witnessed significant regulatory developments across Nigeria’s energy sector. This edition of the Energy Law Digest covers key developments in upstream petroleum, domestic crude supply obligations, gas sector financing, electricity sector reforms, and energy transition governance.

Under the Act, settlors who are typically petroleum operators, are required to establish and fund these trusts for the benefit of host communities.

The Nigerian Surrogacy Bill 2024 ("the Bill"), recently scaled its second reading at the House of Representatives. The Bill marks a significant step towards regulating surrogacy arrangements in Nigeria.

On May 26, 2023, the Nigerian arbitration community felt profound relief when the former President Muhammadu Buhari passed the Arbitration

The third quarter of 2026 brought significant activity across Nigeria’s dispute resolution landscape – from Compos Mentis’ own expansion into institutional ADR, to landmark Supreme Court rulings on banking mergers, maritime jurisdiction, and legislative powers, as well as notable developments in data protection and international commercial arbitration. This edition of the Dispute Resolution Digest covers the key developments.

The second quarter of 2026 saw significant regulatory and legislative activity across Nigeria’s healthcare sector — from expanded consumer protection powers over healthcare providers to new frameworks for digital pharmacies, health financing, and public health institutions. This edition of the Medical Law Digest covers the key developments.

Stakeholders at the 2025 Disability Rights Advocacy Network Roundtable held recently in Lagos have called for a comprehensive overhaul of the National Commission for Persons with Disabilities (NCPWD).

In a landmark judgment on 17th March 2026, the Federal High Court, Warri in the case of Maxwell Nosakhare Uwaifo v. I.G.P & Ors. (Suit No: FHC/WR/CS/87/2025), presided over by Justice H.A.Nganjiwa, upheld the constitutional rights of Nigerian citizens to record police officers performing their duties in public.

The first quarter of 2026 was significantly shaped by global oil market instability, driven by heightened geopolitical tensions involving the United States and Iran.

Running a business whether a company or Small and Medium Enterprises (SME's) can be financially demanding. Where this is the case, business owners seek various options to fund the business.