By Olumide Elajuku-Wilson Abstract Nigeria has recently embarked on ambitious fiscal reforms, notably through the Nigeria Tax Act, 2025 and the Value-Added Tax (Modification) Order, 2024. These reforms seek to expand the tax base, enhance administrative efficiency, and align the domestic regime with global standards. However, Nigeria’s federal structure, characterised [...]
by Toluwani Folorunso In Nigeria’s fast-paced business environment, many transactions still begin and end with a handshake. Entrepreneurs often prefer verbal promises which are quick, informal, and grounded in trust. While this practice reflects our business culture, it carries significant legal and financial risks. The truth is simple: handshake deals [...]
Abstract. In Nigerian society, children are traditionally considered a blessing within marriage. However, legal complexities arise concerning the inheritance rights of adopted children, especially in cases of intestate succession. This article examines the right of an adopted child to inherit under Nigerian law, the legal status of “next of kin,” [...]
Judicial impartiality is the cornerstone of a fair and just legal system. The twin principles of natural justice – hear the other side (audi alterem partem) and that no one should be a judge in his own cause (nemo judex in causa sua) is fundamental to the rule of law. [...]
In Nigeria, Child Custody and Support are governed by a combination of statutory laws, customary laws, and judicial precedents. It is a critical aspect of family law in Nigeria, influencing the welfare and development of children after the dissolution of a marriage or separation of parents. This article explores the [...]
The Role of AI in the Effective Dispensation of Justice in the Nigerian Judicial System Artificial Intelligence (AI) is the technology that makes it possible for computers and other devices to mimic human intelligence and problem-solving skills such as the capacity for logic, finding meaning, generalization, and experience-based learning. [...]
Discussing the potential Long term implications of the New Tax Reform Bill Introduction In late 2024, President Bola Ahmed Tinubu introduced a comprehensive Tax Reform Bill aimed at overhauling Nigeria’s tax system to enhance efficiency, equity, and economic growth. This legislation consolidates various tax laws, revises tax rates, and [...]
Taxation of Expatriates in Nigeria: An Incentive or Disincentive to Foreign Investment in Nigeria Introduction It is a common practice for both Nigerian and Foreign companies to engage the services of expatriates. Companies who want to expand internationally employ expatriates for the following reasons: TAXATION OF EXPATRIATES IN NIGERIA [...]
The Proposed Governance of Free Speech in Nigeria – Its legality or otherwise Introduction In Nigeria, we have seen a significant rise in the usage of social media platforms to express opinions, receive and share information as well as it being used as a tool for both social [...]
Regulation of Content Creators in Nigeria – Issues, Prospects and the role of the Tax Man Introduction. Nigeria has experienced a surge in content creation across various platforms, including social media, streaming services and traditional media outlets. As the content creation sector continues to flourish, regulatory oversight becomes [...]
