Insights 9 Sept 2026
Private Fundraising in Nigeria: When Does a Capital Raise Become Public?
How the instrument, investor group, communication method and CAMA/ISA rules shape the legal structure of a private capital raise.
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Thinking About the Issues Behind the Law.
Our perspectives on business, transactions, governance, regulation and the legal decisions that shape organisations.
Insights 3 Sept 2026
Data Subject Rights Under Nigeria’s Data Protection Act 2023
A practical overview of access, correction, objection, erasure and other data-protection rights in Nigeria.
Read InsightInsights 2 Sept 2026
Restrictive Covenants in Nigeria: Lessons from MTN Nigeria v. Ikpa
What the Court of Appeal’s decision says about enforceability, reasonableness and post-employment restraints.
Read InsightInsights 30 Aug 2026
Non Est Factum in Nigeria: Can a Founder Escape a Signed Contract?
When the narrow doctrine of non est factum may apply, and why failing to read a corporate document is usually not enough.
Read InsightInsights 27 Aug 2026
Tax Compliance for Nigerian Businesses: More Than Paying Tax
The registrations, filings, records, withholding obligations and audit responses businesses need for a defensible tax position.
Read InsightInsights 25 Aug 2026
Board Approval and Directors’ Duties Under CAMA 2020
Why board approval does not end the governance analysis when a Nigerian company enters a significant or related-party transaction.
Read InsightInsights 24 Aug 2026
NDPC Registration for Data Processors of Major Importance: What Nigerian Businesses Should Know
What the Federal High Court’s decision on NDPC registration means for POS operators and other businesses processing personal data.
Read InsightInsights 20 Aug 2026
Ministerial Consent for Nigerian Petroleum Asset Transfers
Why ministerial consent and NUPRC requirements matter when transferring interests in Nigerian petroleum assets.
Read InsightInsights 19 Aug 2026
How to Challenge a Tax Assessment in Nigeria
A practical overview of the steps available to Nigerian taxpayers who believe a tax assessment is excessive, incorrect or wrongly applied.
Read InsightInsights 17 Aug 2026
Nigeria Tax ID Rules for Crypto Businesses and Virtual-Asset Operators
What the Nigeria Revenue Service’s virtual-asset tax guidelines mean for Tax IDs, crypto accounts, VASPs and P2P escrow operators.
Read InsightInsights 13 Aug 2026
Transfer Pricing in Nigeria: The Arm’s-Length Principle and Related-Party Transactions
Why Nigerian companies need defensible pricing, documentation and commercial substance for related-party transactions.
Read InsightInsights 11 Aug 2026
CAMA 2020 Business Letters: CAC Enforcement Requirements for Nigerian Companies
What Nigerian companies should review before CAC enforcement of corporate details on business letters and related documents.
Read InsightInsights 10 Aug 2026
CAC Name Reservation for NGOs in Nigeria: Five Reasons a Proposed Name May Be Rejected
How Nigerian NGOs, foundations and incorporated trustees can avoid CAC name queries and registration delays.
Read InsightInsights 6 Aug 2026
Lost Business Baggage in Nigeria: Passenger Rights and Airline Liability
How Nigerian aviation law may protect business travellers when checked baggage is delayed, damaged or lost.
Read InsightInsights 5 Aug 2026
Employee Share Schemes in Nigeria: Why Equity Compensation May Be Taxable
Tax and compliance issues businesses should consider when structuring employee share schemes and equity compensation in Nigeria.
Read InsightInsights 2 Aug 2026
Enforcing Financial Judgments in Nigeria: Why Winning the Case Is Not Enough
Why a successful financial judgment must still be enforced, and what judgment creditors should consider about assets, execution and delay.
Read InsightInsights 30 Jul 2026
Frozen Bank Accounts in Nigeria: When Is the Restriction Lawful?
Key legal questions and practical steps for businesses facing a frozen or restricted bank account in Nigeria.
Read InsightInsights 28 Jul 2026
Anti-Bribery Compliance in Nigeria: When Business Payments Become Illegal
How gifts, facilitation payments and influential intermediaries can create corruption risk under Nigerian law.
Read InsightInsights 26 Jul 2026
When Promised Investment Capital Never Arrives: What Nigerian Founders Can Do
What Nigerian founders should review when an investor fails to fund a signed term sheet or investment commitment.
Read InsightInsights 10 Sept 2026
The NIMC Act, 2026: Key Implications for Banks, Fintechs and Regulated Businesses
A regulatory briefing on how Nigeria’s NIMC Act, 2026 affects identity, data governance and compliance for regulated businesses.
Read InsightInsights 10 Sept 2026
Your School Isn’t Automatically “Charity” in the Taxman’s Eyes — Here’s the Story of Why
What the Supreme Court’s public-character reasoning means for schools, charities and social enterprises in Nigeria.
Read InsightInsights 26 May 2026
Lagos High Court Affirms Privacy and Image Rights Under the Nigeria Data Protection Act, 2023
What the Lagos High Court’s decision means for image rights, consent and commercial use of personal data.
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