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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

TAXATION 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.

Competition 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.

Competition 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.

Data 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

KEY 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

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