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. 

On 15 June 2026, the Central Bank of Nigeria (CBN) issued a Circular introducing significant reforms to Nigeria’s payments ecosystem. It applies to deposit money banks, microfinance banks, payment service providers, mobile money operators, switching companies, and other licensed participants. 

The ongoing proceedings between Airtel Networks Limited and First Bank of Nigeria Plc have brought renewed focus to one of the defining features of modern arbitration: the balance between arbitral autonomy and judicial oversight. 

Nigeria’s energy sector continues to evolve through regulatory reforms aimed at expanding private sector participation and strengthening investment across the electricity and upstream petroleum sectors.

Nigeria’s tax reform programme has entered its implementation phase. Following the enactment of the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Nigeria Revenue Service (Establishment) Act 2025, and Joint Revenue Board (Establishment) Act 2025, the Federal Ministry of Finance published the General Transition Guidelines in June 2026 to govern the shift to the new regime. 

Introduction  If you are planning to buy, sell or shift shares in a Nigerian communication company, there is a new box to tick and it comes before the registrar, not after. The Nigerian Communications Commission (NCC) and the Corporate Affairs Commission (CAC) have introduced a new regulatory approval framework for changes in the ownership of communications companies operating in Nigeria. Under a […]

The Lagos State Lands Bureau has introduced a revised Fair Market Value framework for real properties in Lagos State, commonly reflected in the State’s “Blue Book.” The revision follows the stakeholder engagement held on 28 April 2026 and forms part of the State’s periodic review of valuation benchmarks used in land administration.