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Telecoms & Media 2026

Nigeria’s communications sector is primarily regulated by the Nigerian Communications Act 2003 (NCA) and the Wireless Telegraphy Act 1966 (WTA). The NCA established the Nigerian Communications Commission (NCC), which is charged with the responsibility of regulating the communications sector

ENFORCEMENT OF JUDGMENTS – Law Over Borders Comparative Guide 2026

A court judgment that cannot be enforced is likely to be a pyrrhic victory, so the importance of enforcement cannot be overstated. Cross-border enforcement is a particularly complicated area of legal practice, requiring practitioners to navigate different legal systems, national laws and a range of international agreements and conventions.

EXAMINATION OF THE VALUE ADDED TAX PROVISIONS UNDER THE NIGERIA TAX ACT, 2025

On 26th of June 2025, a new tax regime was introduced in Nigeria after President Bola Ahmed Tinubu signed four bills into law, namely: Nigeria Tax Administration Act, 2025, Nigeria Revenue Service (Establishment) Act, 2025, Joint Revenue Board (Establishment) Act, 2025 and Nigeria Tax Act, 2025. The Nigeria Tax Act, 2025 (NTA or the Act) repealed principal taxation legislations such as the Companies

DATA BREACHES AND NIGERIA’S DIGITAL INFRASTRUCTURE: AN ANALYSIS OF RESILIENCE, RESPONSIBILITY, AND REGULATORY RESPONSES

Digital infrastructure has evolved into critical national infrastructure, forming the backbone of modern governance, financial services, and the broader architecture of national economic coordination. As Nigeria continues to digitise public services and our economy increasingly depend on interconnected platforms for transactions, communication, and data exchange, the reliability, resilience, and security of

Intermediary Liability, Data Protection, and Platform Responsibility: Appellate Considerations in Femi Falana, SAN v. Meta Platforms Inc. (Suit No: LD/17783MFHR/2025)

The decision of the High Court of Lagos State in Femi Falana, SAN v. Meta Platforms Inc. raises significant legal questions concerning the relationship between constitutional privacy rights, the Nigeria Data Protection Act 2023 (NDPA or the Act), and the responsibility of online intermediaries for user-generated content. The case arose from the publication of a video on Facebook by an unidentified third-party user falsely suggesting that the Femi Falana, SAN, the Claimant was suffering from a medical condition

The Tax Appeal Tribunal’s Jurisdiction Conundrum

In the wake of the new tax regime1, it will not be unexpected to see a challenge to the legality or validity of a tax assessment as opposed to challenging the computation of such assessment itself together with its appurtenant objections and notices of refusal to amend. The Joint Revenue Board of Nigeria (Establishment) Act, 2025 confers on the Tax Appeal Tribunal (TAT), jurisdiction and powers to

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