In the recent Supreme Court case of SC.332/2009; Julius Berger Nigeria Plc. & Anor. v. Toki Rainbow Community Bank Ltd, Julius Berger, the appellant, by a local purchase order requested a Contractor to make a supply to it.

The subject of surrogacy is a unique one and most countries do not have a uniform legal stand on the concept.

The essence of civil proceedings is for the judgment creditor to enjoy the fruits of his Judgment.

These elements also create a tax culture, reduced incidences of corruption and tax evasion.

Section 263 (3) of the Companies and Allied Matters Act ("the CAMA") provides that;

The wide spread in the acceptance of crypto currencies across the globe has over time projected certain ambiguities in areas surrounding its usage, operations and regulation.