Business Law and Corporate Law

Carbon credits have evolved far beyond simple environmental offsets into commercially valuable intangible assets that influence billion-dollar transactions and raise critical questions around commercial law, private property, and taxation. This examination reveals why these instruments deserve attention not merely as environmental tools, but as assets with significant legal, commercial and tax implications in modern commerce.

The Nigeria Revenue Service has issued a compliance reminder to large taxpayers regarding mandatory e-invoicing requirements under the National E-Invoicing and Electronic Fiscal System regime. Large taxpayers must complete onboarding and begin compliant invoice transmission by 31 July 2026 or face potential regulatory enforcement measures. The notice follows the phased implementation timeline published in February 2026 for different taxpayer categories.

Dangote Petroleum Refinery's decision to price wholesale fuel in US dollars has sparked debate over legality, economic impact, and Nigeria's energy security. Is this move lawful under the CBN Act, will it drive pump prices higher, and what does it reveal about the country's fragile crude supply system?

Data protection has evolved from a peripheral compliance issue to a core transaction risk factor in Nigerian M&A. With the Nigeria Data Protection Act 2023 and heightened regulatory enforcement...

Nigeria's oil and gas M&A market faces increasingly rigorous regulatory oversight as competition law assumes a more prominent role alongside sector-specific approvals. This article examines the growing risk of gun-jumping in Nigerian oil and gas transactions and the regulatory consequences of premature information sharing, operational coordination or business integration before clearance is obtained.

Startup financing in Nigeria continues to evolve as the country remains one of Africa's four major startup markets, yet early-stage fundraising presents persistent challenges around valuation, particularly for companies without established revenue or market comparables. This analysis examines how hybrid instruments like SAFEs can address the practical and legal complexities founders face when raising capital before achieving operational maturity.

Wealthy African families are shifting their approach to family offices, prioritizing governance frameworks and ownership structures over investment strategy as they transition from founder-led wealth to multigenerational stewardship. This distinctly African model addresses the structural gaps that emerge when significant portfolios grow across operating businesses, real estate, and global investments without coordinated ownership frameworks or formal governance systems.

Under the Act, settlors who are typically petroleum operators, are required to establish and fund these trusts for the benefit of host communities.

Love is many things and often spoken about in emotional terms like affection, sacrifice, partnership and shared history. But families who endure understand something else: Love is also structure.

The Corporate Affairs Commission has announced it will begin enforcing long-standing but rarely applied provisions of Nigeria's Companies and Allied Matters Act 2020 requiring specific information on company business documents. Starting August 1, 2026, companies must ensure their letterheads, invoices, and other commercial materials display directors' particulars and registration details, or face escalating penalties.

The Corporate Affairs Commission of Nigeria has announced two major enforcement initiatives that will significantly impact corporate compliance requirements. Companies must now ensure their business letters...

The startup ecosystem has evolved from minimal oversight to a structured landscape where innovation and compliance intersect. As technology-driven businesses occupy pivotal positions in financial services, healthcare, and digital commerce, regulators have become proactive in addressing legal and policy implications.