217 results found

The Act has significant tax implications for companies carrying on business operations in Nigeria.

As Nigeria's digital financial ecosystem grows, regulators, including the Central Bank of Nigeria ("CBN"), National Information Technology Development Agency ("NITDA")...

Board succession planning rarely commands the same attention as CEO succession. It does not trigger headlines, activist campaigns, or emergency announcements – until something goes wrong. Yet time and again, moments of corporate stress reveal an uncomfortable truth: business continuity is deeply dependent on whether the Board itself is prepared for change.

In a landmark decision delivered on February 25, 2026, the Court of Appeal in Strickland Services Limited v. Akwa Ibom State Internal Revenue Service & Anor nullified the Akwa Ibom State Maritime Sector (Regulation) Law 2017 and ...

The Corporate Affairs Commission of Nigeria has announced two major enforcement initiatives that will significantly impact corporate compliance requirements. Companies must now ensure their business letters...

Given Nigeria's vast human and natural resources (which position her as a frontier market and potential investment haven) and against the background of the recent rebasing of her GDP (which resulted in her emergence as Africa's largest economy), ...

On May 6, 2020, the Federal Government of Nigeria ("FGN") extended the closure of Nigeria's airspace and ban on all commercial flight operations for an additional four (4) week period...

On October 25, 2021, the Central Bank of Nigeria ("CBN"), Nigeria's apex financial and monetary regulator, issued a governing framework for the administration of the eNaira in Nigeria.

One of the side effects of the digital revolution has been the vast increase in the volume of digital data now being generated, characterized by the four "Vs": volume, velocity, veracity and variety.

The Central Bank of Nigeria ("CBN"), on June 6, 2018, issued the Regulations for Transactions with Authorized Dealers in Renminbi ("Regulations").

Port operations in two major ports in Lagos, Tin-can Island and Ports & Terminal Multipurpose Limited, have been severely impacted by strike actions commenced by the...

Section 293 of the Companies and Allied Matters Act, 1990 mandates all companies in Nigeria to have a Company Secretary. In a bid to boost the ease of doing business in Nigeria, the Companies and Allied Matters Act (Repeal and Re-enactment) Bill, 2018 ...

On May 31, 2021, the Federal High Court (the "Court") issued a Practice Direction titled the: Federal High Court of Nigeria (Federal Inland Revenue Service) Practice Directions, 2021...

The TAT also gave a ruling on when a tax assessment becomes final and conclusive.

On August 7, 2020, President Muhammadu Buhari assented to the Companies and Allied Maters Act, 2020 ("CAMA 2020"), which repeals and replaces the Companies and Allied Matters Act, 1990 (the "Repealed Act").

One of the key success indicators of many businesses around the world, is the ability of the business to grow, expand and remain viable, even after the life of its founder/founders.

On February 20, 2026, the Supreme Court of Nigeria (the “Supreme Court”) delivered a landmark decision in the case of Emma Elegbe & Anor v. HP International Schools Limited & 3 Ors...

Corporate governance in Nigeria hinges on effective representation at shareholder meetings, where critical decisions shape a company's future. When shareholders cannot attend in person...