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. 

The Federal Competition and Consumer Protection Commission (FCCPC) has issued a fresh warning to companies, investors, and transaction advisers on compliance with Nigeria’s merger notification regime under the Federal Competition and Consumer Protection Act 2018 (FCCPA). The message is clear: qualifying transactions must be notified to the FCCPC before implementation.  

Nigeria’s energy sector is entering another significant phase of reform, driven by renewed investment in gas infrastructure and changes within the electricity transmission framework. Recent developments — including the proposed Nigeria–Europe gas pipeline, NNPC Ltd.’s Gas Master Plan 2026, and the proposed establishment of the Grid Asset Management Company Limited (GAMCO) — reflect a broader effort to reposition Nigeria as a regional gas and energy hub.  

On 18 May 2026, the Nigeria Revenue Service (NRS), in collaboration with the Joint Revenue Board (JRB), issued a Public Notice announcing the implementation of a new Taxpayer Identification (Tax ID) system in Nigeria. Introduced pursuant to Sections 6, 7, and 8 of the Nigerian Tax Administration Act 2025, the framework is designed to create a unified taxpayer identity system across federal and sub-national tax authorities.  

For every registered company, business name, and incorporated trustee in Nigeria, one compliance obligation comes up every year: filing annual returns with the Corporate Affairs Commission (CAC). Despite being routine, this filing is often overlooked until penalties, inactive status, or transaction delays arise. 

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.