A photograph or video recording may begin as a record of a moment, but it does not always remain one. In an age where brands seek authenticity through the images of people, personal images have acquired significance beyond their documentary function. They have become valuable marketing assets, capable of attracting attention, conveying trust and shaping consumer behaviour... Click the link below to read.

This article examines the evolving regulatory framework governing virtual assets in Nigeria, the obligations imposed on businesses operating within the ecosystem, and the legal and practical challenges that continue to shape the sector. It argues that while Nigeria has made significant progress toward establishing a coherent regulatory framework for virtual assets, the true test of the regime will lie not in the enactment of legislation alone, but in the ability of regulators

The Nigeria Tax Act 2025 (NTA) introduces a range of fiscal incentives and tax exemptions which is intended to stimulate investment in priority sectors and promote export-oriented activities. However, when these incentives are considered alongside the Minimum Effective Tax Rate (METR) regime under Section 57, significant questions arise as to their practical effectiveness and continued relevance. CLICK THE LINK BELOW TO READ

Introduction Artificial intelligence is rapidly transforming how music is created and reproduced, outpacing the legal systems designed to protect human creativity. Although computer-assisted music production is not new and has existed since the 1950s, recent advances in generative AI have enabled systems to produce songs, vocal simulations, and musical arrangements with minimal human input. These developments have revived longstanding copyright questions concerning authorship

The decision of the Tax Appeal Tribunal (the “TAT” or “Tribunal”) in Oando Plc v. Federal Inland Revenue Service brings into sharp focus the time of application question for tax penalties. At its core, the Tribunal had to decide whether a harsher penalty regime introduced by the Finance Act 2023 could validly apply to a default that occurred after the legislation commenced but in respect of an earlier Year of Assessment (YoA). The Tribunal’s answer hinged on a conceptual bifu

Nigeria has taken major legislative steps to limit base erosion and profit shifting (BEPS) risks and to align its domestic tax framework with emerging global standards. The OECD describes BEPS as strategies that exploit gaps and mismatches in tax rules to shift profits to low- or no-tax jurisdictions, undermining the integrity and fairness of tax systems. Click the button below to read more

Data protection has become a central compliance obligation for organizations operating within Nigeria’s increasing digital economy. As businesses heavily rely on personal data for operations, service delivery, and growth, regulatory oversight has shifted decisively from voluntary compliance to enforceable governance standards... Click to download here

As Nigeria moves toward a more structured and assertive tax administration regime, Section 60 of the Nigeria Tax Administration Act, 2025 (NTAA), emerges as one of its most consequential and closely examined provisions. The provision empowers the tax authority to appoint agents who must remit a taxpayer’s outstanding liabilities directly from funds or assets in their possession, without first obtaining an order of the High Court...... Click the button below

The enactment of the Nigerian Tax Administration Act (NTAA) 2025 and the Joint Revenue Board Establishment Act (JRBEA) 2025 has re-opened...

The fight over mandatory security deposits is not over. From Multichoice case to Joseph Daudu , the courts have pushed back on rules...

The Nigerian Communications Commission has unveiled a progressive update to its Corporate Governance Guidelines, reshaping how licensed...

Since the transmission of the Executive Bill for the reform of the Nigerian Tax system by the President in 2024, a lot of discussions...

On the 3rd of July 2024, the National Industrial Court of Nigeria (NICN), per Prof Elizabeth A. Orji, J, in the case of Bukonla Abimbola...

The Minister of Finance and Co-ordinating Minister of the Economy, Mr. Wale Edun, has issued new Withholding Tax (WHT) Regulations titled...

Recently, in July 2024, an ongoing legal battle between the Corporate Affairs Commission (CAC) and a newly formed association of lawyers...

Almost three decades ago, Bill Gates authored an essay titled "Content is King" in which he argued that content is where much of the...

Prio to the NDPA, the Nigerian Data Protection Regulation("NDPR") 2019 was the only regulation that caters for the protection of data...

The Tax Appeal Tribunal(TAT) holding in Lagos Zone, in a recent judgement obtained by Hermon Legal Practioners between Checkpoint...

TAT rules that The Jurisdictional policy of the federal inland revenue service (FIRS) On segmentation contained In It's guidelines on fil