Parties to employment and trade disputes are often eager to head straight to court. Nigerian law generally takes a different view: where the law or the parties’ own agreement prescribes a dispute resolution process, those steps must ordinarily be completed before the courthouse doors open.

Every company communicates through letters, invoices, receipts, notices, and increasingly, email. Under the Companies and Allied Matters Act 2020 (CAMA), many of these documents are required to contain prescribed statutory information—an obligation that has existed since CAMA came into force, but one enforcement has, by the Commission’s own account, historically left largely unchecked.

On 1 July 2026, the Central Bank of Nigeria’s Guidelines on Instant Payment Functionalities for Financial Institutions came into force. The Guidelines were issued by circular dated 12 March 2026, signed by Musa Jimoh, Director of the Payments System Policy Department, and gave institutions a transition window to align their systems with new minimum security standards.

Nigeria’s 2026 Fiscal Policy Measures (FPM) are now fully in force. The revised tariff regime is operational, the transitional grace period for pre-existing Form ‘M’ applications ended on 30 June 2026, and the new excise duty regime and green tax surcharge took effect on 1 July 2026.

On 17 July 2026, President Bola Ahmed Tinubu signed the Presidential Executive Order on Virtual Assets Coordination, 2026 (the “Order”), which took immediate effect.

On 18 June 2026, the Federal Ministry of Finance issued the General Transition Guidelines for the Tax Acts 2025 (the Guidelines), clarifying how Nigeria’s new tax framework will apply during the transition from the repealed tax laws to the Nigeria Tax Act 2025 (NTA).

Nigeria’s mergers and acquisitions market has regained momentum in the first half of 2026. While the number of transactions remains measured, deal activity has shifted towards larger, strategically significant acquisitions in sectors such as telecommunications, energy, financial services and digital infrastructure.

An employer hands a senior hire a car grant, a housing allowance, and relocation support – all on the understanding they’ll be earned back over a few years of service. Then employment ends early. Who keeps the money? 

Healthcare providers handle some of the most sensitive personal information in Nigeria. From patient records and laboratory results to prescriptions and billing information, the collection and use of health data is now governed by the Nigeria Data Protection Act 2023 (NDPA) and the General Application and Implementation Directive (GAID). 

Retirement planning is easy to treat as tomorrow’s problem. The Nigeria Tax Act 2025 (NTA 2025 or Act), signed into law on 26 June 2025 and effective from 1 January 2026, makes that approach increasingly costly and risky.