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Corporate LawTAXATION OF EMPLOYMENT INCOME UNDER THE NIGERIAN TAX REFORM ACTS: AN OVERVIEW OF KEY PROVISIONS

The enactment of the four tax reforms bills in 2025, which became effective on 1st January 2026, heralded a new dispensation in Nigerian tax administration. These laws, which include the Nigeria Tax Act, 2025 (NTA) and the Nigeria Tax Administration Act, 2025 (NTAA), have brought significant changes to the Nigerian tax landscape in a bid to promote efficiency in taxation and to align Nigerian tax system with global practices.

Articles Corporate LawMTN’s $6.2 Billion Acquisition of IHS: What Nigeria’s Competition Authorities Will Look For

On 17 February 2026, MTN Group and IHS Towers separately announced a proposed all cash transaction under which MTN would acquire the outstanding shares of IHS Towers that it does not already own, valuing the business at approximately

ArticlesMaking AI Accountable Data Protection Pathways in Nigeria’s National AI Strategy

In September 2025, the National Center for Artificial Intelligence and Robotics (NCAIR), in collaboration with the National Information Technology Development Agency (NITDA) and the Federal Ministry of Communication, Innovation and Digital Economy (FMCIDE), released Nigeria’s National Artificial Intelligence Strategy (the Strategy).

ArticlesCompetition Law in Nigeria: From Compliance to Market Culture

Nigeria’s competition law framework is entering a critical phase. The enactment of the Federal Competition and Consumer Protection Act (FCCPA) in 2019 and the establishment of the Federal Competition and Consumer Protection Commission (FCCPC) marked a milestone in aligning the country with the best global practices in market regulation. Beyond statutory provisions, the challenge lies in fostering a culture of compliance, ensuring fair competition, and integrating these principles into business strategy.

ArticlesCompetition Law in Action: Compliance, Enforcement, and Business Strategy in Nigeria

Nigeria’s competition law journey is still relatively young, but its impact on market behaviour, regulatory thinking, and business strategy is already becoming evident. The enactment of the Federal Competition and Consumer Protection Act (FCCPA) in 2019 and the establishment of the Federal Competition and Consumer Protection Commission (FCCPC) marked a defining moment in Nigeria’s economic governance. For the first time, the country adopted, a comprehensive, economy-wide competition framework aligned with global best practices.

Corporate LawData Protection Case Review: Chukwunweike Akosa Araka v. Ecart Internet Services Nigeria Limited & Eat ‘N’ Go Limited

The Nigerian Data Protection Act 2023 (NDPA) was enacted to establish a comprehensive statutory framework for data protection in Nigeria. Before its enactment, the Nigerian Data Protection Regulations 2019 (NDPR), issued by the National Information Technology Development Agency (NITDA), served as the primary instrument governing data protection. The NDPR significantly reshaped the national data protection landscape, prompting NITDA to undertake

Corporate LawKEY HIGHLIGHTS OF THE NIGERIAN INSURANCE INDUSTRY REFORM ACT 2025

On 29 July 2025, President Bola Ahmed Tinubu signed into law the Nigeria Insurance Industry Reform Act 2025 (‘NIIRA’ or ‘New Act’), a legislation aimed at transforming the Nigerian insurance sector. The New Act repealed the Insurance Act, Cap. 117, Laws of the Federation of Nigeria, 2004 (‘Old Act’) and other obsolete insurance legislations to provide a

Unlocking Nigeria’s Digital Future: The NCC’s Proposed Spectrum Strategy and Its Implications for Space Service Operators and Broadband Expansion

Corporate LawUnlocking Nigeria’s Digital Future: The NCC’s Proposed Spectrum Strategy and Its Implications for Space Service Operators and Broadband Expansion

Aminu Maida, the Executive Vice Chairman (EVC) and Chief Executive Officer (CEO) of the Nigerian Communications Commission (NCC or the Commission) recently stated at a public event that the Commission will soon unveil a five-year National Spectrum Roadmap, titled the “Spectrum Management and Allocation Blueprint (2025–2030)”. The roadmap is expected to serve as a strategic framework for the allocation, management, and optimisation of Nigeria’s finite

Corporate LawUnderstanding the Employees’ Compensation Act and Tortious Claims for Workplace Injuries in Nigeria

The Legislative Arm of the Federal Republic of Nigeria passed the Employees’ Compensation Act (the “Act”) on December 17, 2010, replacing the Workmen’s Compensation Act Cap. W6 Laws of the Federation of Nigeria, 2004, which was enacted in 1987. The Act marked a new era in providing redress

Law and OrderDid You Know?

Did you know that failure to obey lawful instructions from any member of an aircraft crew may lead to criminal sanctions? As an airline passenger in Nigeria, it is important to know that your action or inaction in response to lawful instructions by the aircraft crew or to well-established rules and regulations may lead to criminal sanctions. The Nigeria Civil Aviation Act 2022 (“the Act”) prohibits certain behaviours by passengers on board an aircraft, and the breach of these provisions may result in the criminal prosecution of the

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