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Interrogatories in Garnishee Proceedings under Nigerian Law

Garnishee proceedings occupy a unique position within Nigeria's judgment enforcement framework. Unlike ordinary civil actions founded on pleadings, they constitute a special statutory procedure regulated principally by the Sheriffs and Civil Process Act1 (“SCPA”), designed to provide a swift and efficient means of enforcing monetary judgments. The summary character of garnishee

Tax Disputes And Litigation – Nigeria 2026

In-Depth: Tax Disputes and Litigation (formerly The Tax Disputes and Litigation Review) is a practical overview of the common issues that give rise to tax disputes in key jurisdictions, the procedures for resolving those disputes, and the powers and approach of local tax authorities. With a focus on recent developments, it offers insights into

Enforcement of Foreign Judgements 2027

Panoramic guide (formerly Getting the Deal Through) enabling side-by-side comparison of local insights into relevant treaties, conventions and other sources of law; limitation periods; types of enforceable order; competent courts; separation of recognition and enforcement; opposition; jurisdiction of the foreign court; awards and security for appeals; enforcement and pitfalls; and recent trends.

Merger Control 2026

The Federal Competition and Consumer Protection Act 2018 (FCCPA), enacted in 2019, governs merger review and approval in Nigeria. The Banks and Other Financial Institutions Act 2020

PREROGATIVE OF MERCY DURING PENDING APPEAL: RECONSIDERING THE SUPREME COURT’S REASONING IN MARYAM SANDA V. COP

The Supreme Court’s decision in Maryam Sanda v C.O.P1 (“Sanda’s case”) has reignited debate over whether the prerogative of mercy (“mercy”) may be exercised while a convict’s appeal is still pending. Rooted in the ancient royal prerogative2 and retained in sections 175 and 212 of the Constitution3, this executive power functions as a humane corrective to the criminal justice system,

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