General

The General Transition Guidelines for The Tax Acts 2025

Bridge, Backstop, or Trojan Horse in Mapping the Fault Lines in Nigeria's Tax Transition Nigeria's tax overhaul did not arrive…

2 months ago

Evolving Regulatory Frameworks For Financial Stability, Technological Risk, And Institutional Efficiency

This analysis examines three regulatory instruments issued by the Securities and Exchange Commission Nigeria, the Global Privacy Assembly, and the…

2 months ago

Whether An Offence and Its Punishment Must Be Prescribed by a Written Law?

CASE TITLE: STATE v. NGGILARI & ORS (2026) LPELR-84161(SC) JUDGMENT DATE: 5TH JUNE, 2026 PRACTICE AREA: CRIMINAL LAW AND PROCEDURE…

2 months ago

Whether Parties are Bound by Their Pleadings; Effect of Failure to Adduce Evidence in Support of Pleadings

CASE TITLE: MUSTI & ANOR v. KUBURI INTL TRADING CO. LTD & ANOR (2026) LPELR-84166 (SC) JUDGMENT DATE: 5TH JUNE,…

2 months ago

Whether a Claim for Diverted Crude Oil Sale Proceeds Is a Maritime Matter Within the Admiralty Jurisdiction of the Federal High Court

CASE TITLE: GENERAL HYDROCARBONS LTD v. FBN LTD & ORS (2026) LPELR-84454(SC) JUDGMENT DATE: 3RD JULY, 2026 PRACTICE AREA: JURISDICTION…

2 months ago

Whether Statutory Marriage and Customary Marriage Co-exist

CASE TITLE: BRIGGS & ORS v. BRIGGS & ORS (2026) LPELR-84472(CA) JUDGMENT DATE: 15TH JULY 2026 JUSTICES: MUHAMMAD IBRAHIM SIRAJO,…

2 months ago

What Should a Judgment Debtor Do in Garnishee Proceedings? Lessons from Vitachem Nig. Ltd v DSM Sinochem Pharmaceuticals India (2026) LPELR-83052 (SC)

This question lies at the heart of Vitachem (Nig.) Ltd. v. DSM Sinochem Pharmaceuticals India Pvt. Ltd. (2026) LPELR-83052 (SC),…

2 months ago

A Legal Appraisal of Nigeria’s Electronic Invoicing Regulatory Framework (2025)

1. Introduction This Appraisal examines the National Regulatory Guideline for Electronic Invoicing in Nigeria (2025) (hereinafter referred to as “the…

3 months ago

A 1952 Lease, 36 Years of Unpaid Rent, and the Clause That Sealed a Family’s Fate

In 1952, two men shook hands, or rather, signed a lease, over a piece of property. Seventy years, a fixed…

3 months ago

Whether a Fresh Plea Must be Made Where There is an Amendment to A Charge

CASE TITLE: ABIFARIN v. STATE (2026) LPELR-84286(SC) JUDGMENT DATE: 22ND MAY, 2026 PRACTICE AREA: CRIMINAL LAW AND PROCEDURE LEAD JUDGMENT: MOHAMMED…

3 months ago