Nigerian lawyers must now comply with AML/CFT obligations under the MLPP Act 2022 and SCUML Regulations when undertaking specified client transactions, while navigating the continuing tension between regulatory duties and legal professional privilege through risk-based compliance measures.
While parties may raise jurisdiction at any stage of proceedings, they cannot re-litigate a jurisdictional issue that a competent court has already determined. This article distinguishes between a valid jurisdictional challenge and an impermissible attempt to re-argue settled issues, and examines the judicial principles that underpin this limitation in Nigerian law.
The evolution of ADR in Nigeria reflects a broader shift towards a more responsive, efficient, and commercially attuned system of justice. As this paper has demonstrated, ADR is no longer confined to the margins of dispute resolution; it has emerged as a practical and, in many instances, indispensable mechanism for addressing the demands of modern commerce. Its ability to deliver timely outcomes, accommodate procedural innovation, and provide the predictability required in commercial transactions has strengthened its relevance within Nigeria’s legal framework.
The record of appeal forms the foundation of appellate adjudication in Nigeria, as appellate courts are bound to determine appeals solely on the materials transmitted by the lower court. This article examines the meaning, nature, and binding force of the record of appeal for both litigants and appellate courts, and analyses the legal implications of incomplete records and the limited circumstances under which an appellate court may proceed despite such defects.
Despite Nigeria’s expanding legal and institutional framework on Gender-Based Violence (GBV), significant gaps persist between legislative provisions and effective enforcement. This article examines the role of law in addressing GBV in Nigeria, evaluates the adequacy of existing legal and institutional mechanisms, and highlights the practical challenges that continue to hinder access to justice for survivors. It further explores the effectiveness of enforcement agencies, judicial responses, and international obligations, while proposing measures aimed at strengthening protection, accountability, and enforcement.
Executive Order No 9 of 2026 has generated significant debate within Nigeria’s petroleum industry, particularly regarding its impact on statutory funding arrangements and the fiscal structure established under the PIA. This article examines the legal and commercial implications of the directive, interrogates its fiscal centralisation framework and considers whether the Executive Order unlawfully encroaches on the legislative powers of the National Assembly.
The Nigeria Tax Act 2025 (the “Act”), enacted on 26 June 2025 and scheduled to take effect on 1 January 2026, introduces comprehensive reforms to Nigeria’s fiscal framework. The Act repeals and consolidates several existing tax statutes, including the Personal Income Tax Act, into a unified legislative framework. This article examines the personal income tax regime established under the Act, with particular emphasis on taxable income, allowable deductions, exempt income and gains, applicable tax bands, and taxpayer reliefs.
Whistleblowing strengthens accountability and transparency by exposing concealed, unethical and unlawful activities. Effective whistleblowing frameworks depend on confidentiality, accessible reporting channels, adequate protection from retaliation, and strong institutional support for whistle-blowers.
This article examines sports law in Nigeria with a focus on the football industry and the increasing significance of image rights as a commercial asset. It analyses their scope, economic value, and protection under existing legal frameworks, while considering the roles of key stakeholders in their commercial exploitation. The article further highlights key challenges, including regulatory gaps and contractual ambiguities, and proposes measures to strengthen the legal framework to support the sustainable growth of Nigerian football.
