For high-net-worth individuals (HNIs), family offices, and corporate donors, philanthropy is no longer only a question of purpose. Under the Nigeria Tax Act 2025 (NTA 2025 or the “Act”), effective 1 January 2026, it is also a question of structure, documentation, and tax compliance.

In April 2026, the Central Bank of Nigeria (CBN) issued draft guidelines proposing a significant shift in how certain loan and security disputes may be resolved in Nigeria. Issued pursuant to the Secured Transactions in Movable Assets (STMA) Act 2017, the draft framework proposes the establishment of a Mediation and Dispute Resolution Panel (MDRP) to handle disputes involving secured movable assets. 

The Nigerian Electricity Regulatory Commission (NERC) has issued the Mini-Grid Regulations 2026 under the Electricity Act 2023, strengthening the framework for decentralized electricity supply in Nigeria.  

Nigeria’s 2026 Fiscal Policy Measures, effective 1 April 2026, introduce tariff changes aimed at moderating inflation and reducing business costs.

Many Nigerians designate a “next of kin” believing that this person will automatically inherit their assets. That belief is one of the most widespread and most consequential misconceptions in estate planning.

Recently, the Supreme Court of Nigeria delivered a landmark decision in Emerging Markets Telecommunications Services Ltd (EMTS) v. Afdin Ventures Limited & 6 Ors, clarifying two important points for commercial arbitration in Nigeria.

The Central Bank of Nigeria (CBN) has issued revised rules governing the operation and use of the Bank Verification Number (BVN), with implementation set for 1 May 2026.

In April 2026, the Securities and Exchange Commission (SEC) issued proposed rules governing the participation of Free Trade Zone Entities (FTZEs) in Nigeria’s capital markets.

With effect from 1 April 2026, the Federal Government of Nigeria has implemented revised import restrictions under the 2026 Fiscal Policy Measures and Tariff Amendments.

In a pair of decisions delivered on 20 and 22 April 2026, the Federal High Court in Abuja dismissed suits filed by Air Peace Limited and United Bank for Africa Plc, each challenging the investigative powers of the Federal Competition and Consumer Protection Commission (FCCPC).