Insights
What the law actually says about it.
Plain-language legal readings of the questions Nigerians are arguing about this month.
The NDPA two years on: what regulators are actually enforcing
Registration deadlines passed quietly for most Nigerian businesses. We look at where the Commission has moved first, and what a defensible compliance file looks like.
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Tax reform and the small business threshold: who genuinely falls outside it
The exemption is narrower in practice than the headlines suggested. A reading of the qualifying tests, with worked examples for owner-managed companies.
8 min read
Cybercrimes Act prosecutions and the limits of "cyberstalking"
Successive amendments narrowed section 24, but charges persist. What the appellate authorities now require before speech becomes an offence.
5 min read
Eviction in the FCT: the notice periods landlords keep getting wrong
Self-help remains unlawful, however clear the arrears. A step-by-step account of the Recovery of Premises procedure and the costs of shortcutting it.
7 min read
Beneficial ownership disclosure: the filings companies still overlook
The persons-with-significant-control register has consequences beyond the CAC portal. Where non-disclosure surfaces in financing and due diligence.
6 min read
State electricity markets after the transfer: contracting in a split regime
As states stand up their own regulators, counterparties face two rulebooks at once. Drafting considerations for supply and offtake agreements.
9 min read