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TAX EXPERTS AS MEMBERS OF THE LOCAL GOVERNMENT REVENUE COMMITTEE UNDER THE NIGERIA TAX ADMINISTRATION ACT, 2025: ANY LIMITATIONS ON THE APPOINTMENT OF JURISTIC PERSONS?
The Local Government Revenue Committee (LGRC), represents continuity in Nigeria’s local tax governance. The LGRC is designed to enhance grassroots revenue mobilization. It institutionalizes a d...
UNLOCKING MARITIME INVESTMENT IN NIGERIA: BRIDGING CAPITAL MARKETS AND THE BLUE ECONOMY
The maritime sector, globally recognized as the 'Blue Economy,' is a cornerstone of economic wealth and environmental preservation for many nations. In Nigeria, it significantly contributes to trade...
FREE ZONES AND ECONOMIC TAX INCENTIVES UNDER THE NEWLY PASSED NIGERIA TAX ACT (NTA): A REASSESSMENT OF EXEMPTIONS AND TAXABLE PROFITS
The Nigeria Tax Act (2025) has redefined the fiscal landscape for Free Trade Zone (FTZ) operators, replacing blanket exemptions with performance-based incentives. While FTZs remain critical to...
HAS THE COURT OF APPEAL CREATED A JURISDICTIONAL EXCEPTION IN MATTERS OF SIMPLE CONTRACT? A COMMENTARY ON CENTRAL BANK OF NIGERIA V. ADANI MEGA SYSTEM LIMITED
This article explores the recent Court of Appeal decision in CBN v. Adani Mega System Ltd, which has sparked discourse around the Federal High Court’s jurisdiction over simple contracts. Contrary to v...