Archive for May, 2025

The Supreme Court Rules 2024: What Changed and Why It Matters
In 2024, the Supreme Court of Nigeria brought into effect a new set of procedural guidelines, the Supreme Court Rules 2024, replacing the decades-old Supreme Court Rules 1985. The 2024 Rules introduce several novel provisions...

Taxation of Digital Businesses in Nigeria: Navigating Compliance and Enforcement Risks
The rapid growth of Nigeria’s digital economy has caught the attention of tax authorities. From streaming platforms to fintech apps and online consulting services, digital businesses, both local and foreign, are increasingly under scrutiny. The…

The Investment and Securities Act 2024: Key Changes and What They Mean for Investors
The enactment of the Investment and Securities Act, 2024 (ISA 2024) represents a landmark development in the evolution of capital market regulation in Nigeria. The Act repealed the Investment and Securities Act, 2007 and introduced...

Legal and Regulatory Compliance for Educational Institutions in Nigeria
Introduction Educational institutions in Nigeria, ranging from early childhood centres and primary schools to secondary and tertiary education providers, operate within a complex legal and regulatory framework. These institutions must comply with a wide array...