Why we publish
A firm of our age cannot point to thirty years of matters. What it can show is how its lawyers think — which is, in the end, the thing a client is buying.
This page collects two kinds of writing. The first is the academic research our lawyers have undertaken, much of it on questions Nigerian law has not yet settled. The second is the firm’s own briefings on legislation and regulatory change, written for the people who have to comply with them rather than for other lawyers.
The briefings are reviewed monthly and carry the date of their last review. Nigerian tax and company law is moving quickly enough that an undated note is worth very little.
Firm briefings
What changed, who it affects, and what to do about it.
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Tax
The Nigeria Tax Act 2025 and the professional practice
A carve-out most commentary has missed means a law firm, an accountancy practice or a consultancy cannot be a small company at all — whatever its turnover.
Reviewed 26 October 2026
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Tax
Withholding tax at source: who must deduct, and who bears it
The small-business exemption is an exemption from deducting, not from suffering deduction. The two are constantly confused, including in official messaging.
Reviewed 26 October 2026
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Data protection
Data protection audit returns and the NDPC’s enforcement turn
Registration, an annual return, a designated officer and a real audit. The Commission has stopped writing letters and started issuing penalties.
Reviewed 26 October 2026
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Company law
Post-incorporation compliance, and the companies being struck off now
The Corporate Affairs Commission published notice on 15 July 2026 of its intention to strike off about 100,000 companies. The window to regularise closed on 13 October 2026.
Reviewed 26 October 2026
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Commercial
Drafting for enforceability after the stamp duty repeal
An unstamped instrument may now be inadmissible with no opportunity to cure it at the hearing. The old judicial indulgence cannot be assumed to have survived 1 January 2026.
Reviewed 26 October 2026
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Employment
Termination and the National Industrial Court
The old rule was that an employer could terminate for good reason, bad reason or no reason at all. That is still what the Supreme Court has said. It is not what the court hearing your case will apply.
Reviewed 26 October 2026
Research & scholarship
Work written by our lawyers in an academic capacity.
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CBDC legal frameworks: lessons from China’s e-CNY for Nigeria’s eNaira
A comparative study of the legal architecture behind two central bank digital currencies. The paper asks what the design of China’s e-CNY can teach a Nigerian regulator about why the eNaira has struggled to find users, and works through the constitutional analysis of the Central Bank of Nigeria Act, the surveillance architecture built into the Chinese system, the implications of Project mBridge and the BIS withdrawal, and a matrix of reform options for Nigeria.
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Age discrimination in recruitment under Nigerian employment law
Age is absent from the protected grounds in section 42 of the Constitution, which leaves a gap that age limits in Nigerian job advertisements fall straight through. The paper argues that the route to closing it is dedicated legislation rather than constitutional amendment, and draws on the statutory positions in the United Kingdom, South Africa and Kenya to model what a workable Nigerian prohibition would contain.
Copies and further work
Research by other members of the firm will be listed here as it is completed. To request a copy of any paper on this page, or to discuss the research behind it, please get in touch.
What we write about
The areas our briefings cover, and where the law in them actually comes from.
Corporate & commercial
Company law, transactions, governance and CAC practice.
Tax
The 2025 Acts, withholding at source, VAT and the new administration regime.
Financial services & FinTech
CBN and SEC developments, payments, lending and digital assets.
Data protection & privacy
NDPA compliance, NDPC guidance and cross-border data issues.
Employment law
Workplace obligations and decisions of the National Industrial Court.
Litigation & dispute resolution
Court practice, arbitration and settlement strategy.
Let’s discuss your legal needs.
Whether you are starting a business, entering into a transaction, dealing with a regulatory issue or facing a dispute, obtaining legal advice early helps you understand your options and manage risk.