Introduction:   On 17th February 2021, the Tax Appeal Tribunal (TAT) delivered its judgment in the case of Tourist Company of Nigeria v. Federal Inland Revenue Service, Unreported Appeal No. TAT/LZ/VAT/033/2018 (the Judgment). The Judgment considered...

Before the advent of the Nigeria Data Protection Regulation, the only legislation with provisions touching on Data Protection was the 1999 Nigerian Constitution, which provided that “the privacy of citizens, their homes, correspondence, telephone conversations...

After the political launch of the AfCFTA (“The Agreement”) which clearly was in the right direction, the real challenge that stares in the faces of every African policy maker, entrepreneur and investor is how do we ensure that its impact materializes at...

Introduction: By virtue of a letter dated 5 February 2021[1], the Central Bank of Nigeria (CBN) directed all banks, non-bank financial institutions and other financial institutions to, with immediate effect, identify and close bank accounts being used...

It has been a long-term ambition of African countries to create a single market and foster economic integration among African States as it is believed that this liberalization of trade will improve the poor intra–African trade with bountiful implications...

It may be said that the eagle has finally landed with the January 1, 2021 effective commencement date of trade under the African Continental Free Trade Area Agreement (AfCFTA). AfCFTA as a flagship project of the African Union’s Agenda 2063 and a blueprint...

The Order of Spoofing Emails and Business Emails Compromise: Perspectives from Nigeria A. Introduction and Perspective: 1. The growth and use of the internet and intranets afford the user advanced information accessibility including simplified communications...

BRIEFING NOTE ON THE DRAFT DATA PROTECTION BILL, 2020 A.   Introduction + Features of the Bill: Title Nigerian Data Protection Bill (“the Bill”) Principal Purpose An Act to establish the Data Protection Commission charged with the...

Background: In this Briefing Note, we highlight, summarize and make relevant observations on the new provisions of the Companies and Allied Matters Act, 2020 (the Act) on Incorporated Trustees.   The Act: A. Highlights + Features: Title:...

A. Introduction The Federal Government of Nigeria recently released to the public, the Nigerian Gas Transportation Network Code (the “Code”) as a common set of rules that will govern fair and transparent gas shipper –transporter relationship in Nigeria’s open...