In line with the present administration's liberalisation policy and the President's directive to the Infrastructure Concession Regulatory Commission ("ICRC") to enhance private sector participation...

The fourth quarter of 2025 was marked by accelerated regulatory intervention, landmark judicial pronouncements, and rapid commercial and technological evolution in the Telecommunications, Media and Technology...

The protection of confidential information in Nigerian commercial practice requires more than faith in non-disclosure agreements. Whilst scepticism about NDAs as standalone protections has merit, understanding their role...

For decades, Nigeria's economy has been reliant almost exclusively on proceeds from it crude oil production. Yet it is geologically endowed with over 44 mineral types spread across over 500 locations within its federation.

The Nigerian Communications Commission (‘NCC'), the National Pension Commission (‘PenCom'), the Nigeria Revenue Service (‘NRS'), the Financial Reporting Council of Nigeria...

Nigeria's Securities and Exchange Commission has introduced revised minimum capital requirements for capital market operators, creating new compliance obligations and potential penalties for firms operating in the securities industry. This regulatory update affects various market participants including broker-dealers, investment advisers, and other licensed entities who must now assess their capital adequacy and plan for compliance within specified timelines.

The Nigerian Communications Commission (‘NCC'), the National Pension Commission (‘PenCom'), the Nigeria Revenue Service (‘NRS'), the Financial Reporting Council of Nigeria (‘FRCN')...

The Nigeria Tax Act, 2025 (“NTA”) introduces a recalibrated incentive framework aimed at attracting investment and driving growth across Nigeria’s petroleum sector.

After 22 years, Nigeria's insurance sector finally experienced a regulatory transformation as President Bola Tinubu assented to the Nigerian Insurance Industry Reform Bill...

The enduring value of a registered trademark is intrinsically linked to its active management, proper use, and timely updates. A trademark is not a static asset; its sustained protection and commercial viability extend far...

Nigeria's Oil & Gas Tax Revolution examines the transformative fiscal changes introduced by the Nigeria Tax Act, 2025, and their impact on the existing Petroleum Industry Act framework. The analysis explores how these new tax provisions reshape the regulatory landscape for oil and gas operations in Nigeria, affecting both domestic and international stakeholders in the energy sector.

When event organizers cancel ticketed events, complex legal questions arise regarding contractual obligations and consumer rights. This analysis examines the intersection of contract law...

The measure of a company's success is beyond the traditional balance sheet to include its broader impact on the world. This shift is defined by Environmental, Social, and Governance (‘ESG') principles...

This document provides a comprehensive overview of regulatory guidelines, letters, circulars, and notifications issued by Nigerian financial authorities during June 2026. The compilation offers legal and financial professionals insights into the latest regulatory developments affecting banking, finance, and related sectors in Nigeria.

The Central Bank of Nigeria ("CBN"), the National Pension Commission ("PenCom"), the Nigerian Immigration Service ("NIS"), the Federal Inland Revenue Service...

With elections looming and the need to deliver on earlier campaign promises, there is renewed revenue generation drive by all tiers of government.

Mergers and acquisitions (“M&A”) transactions remain a significant tool for corporate restructuring, market expansion, capital consolidation, and strategic repositioning in Nigeria. M&A transactions operate within a structured legal and regulatory framework anchored principally on the Federal Competition and Consumer Protection Act (“FCCPA”),...

Nigeria’s television industry has grown into a major force within the global entertainment landscape, with increasing investments in reality shows, drama series, movies, talent competitions, game shows, and other original programming that continue to shape culture and drive commercial value.

The General Data Protection Regulation became operative on May 25, 20181 and it is expected to have a profound effect on the management of personal data by data controllers and processors.

This document provides a comprehensive overview of regulatory guidelines, letters, circulars, and notifications issued by Nigerian financial and regulatory authorities during May 2026. The compilation offers legal practitioners and financial institutions insight into the latest compliance requirements and regulatory developments affecting the Nigerian financial sector.