The SEC of Nigeria on 14 September 2020, released their Statement on Digital Assets and their Classification and Treatment pursuant to the powers conferred on it by the Investment and Securities Act 2007.

The Nigerian Code of Corporate Governance was issued in 2018 by the Financial Reporting Council of Nigeria pursuant to Sections 11(c) and 41(c) of the Financial Reporting Council of Nigeria Act, 2011.

Private placement refers to the issuing of securities by a company to a small number of select persons.

With the adoption of e-payment channels as a preferred means for commercial transactions in Nigeria, there has been an increase in incidences of e-payment frauds.

The FIRS has recently issued letters to owners, and in some cases, charterers of oil tankers used to export crude oil and LNG from Nigeria in connection with back taxes from 2010-2019.

In this Article, our Olusina Sipasi and Merit Okafor examine the powers of the federal Inland Revenue service to recover unpaid stamp duties on dutiable instruments, especially as it relates to financing transactions.

When contractors are engaged in construction projects, the employer undertakes to make payments to the contractor in instalments and through the mechanisms provided under their contract.

A domain name is a unique name that an individual or organization chooses in order to identify his/its website.

The growth in technology has led to a sudden shift in the storage of information from physical storage systems to online storage platforms.

The award of damages and costs were also set aside by the Court of Appeal.

President Bola Ahmed Tinubu transmitted the Tax Reform Bills to the National Assembly for consideration in October 2024.

A cryptocurrency is a digital or virtual currency designed to work as a medium of exchange. It uses cryptography to secure and verify transactions as well as to control the creation of new units of a particular cryptocurrency.

The RI Program is set to commence in the third quarter of 2021 and will have two stages; the Initial Assessment Phase and the Regulatory Incubation Phase.

The principal statute governing securities offerings in Nigeria is the Investment and Securities Act 2007 ("ISA"), which establishes the Securities and Exchange Commission ("SEC").

In March 2026, a high-tension cable fell onto lower-voltage lines supplying homes in Manchok, Kaura Local Government Area of Kaduna State. The incident resulted in the deaths of three individuals, including a toddler and a 10-year-old, with three others sustaining injuries . In August 2025, a high tension power line snapped and fell directly on a point of sale (PoS) operator in Awka South Local Government Area of Anambra State, while he stood outside his business premises.

theThe Nigerian Postal Service (NIPOST) and the Federal Inland Revenue Service (FIRS) have been locked in a controversy regarding which of the agencies is charged with the responsibility to collect...

The decision of the FHC reaffirms that amendments to tax laws cannot be applied retroactively, except where the law expressly states so.

An M&A deal can be described as a marathon.

The African Continental Free Trade Area ("AfCFTA") Agreement establishes the world's largest free trade market, with the potential to revolutionise markets and economies across the continent.

Non-payment of contractors by their employers can be frustrating. Therefore, several standard forms of contract allow contractors suspend...