General

The Implication of Section 41(8) of the Nigeria Tax Administration Act (NTAA) 2025

Section 41(8) of NTAA stipulates that where a taxpayer is dissatisfied with the judgment of Tax Appeal Tribunal (TAT) he/she…

2 days ago

Assisted Reproductive Technology (ART) in Nigeria: Legal, Ethical and Policy Perspectives

By Success Oghosa Osaretin Introduction Infertility affects a significant portion of Nigeria’s population, with estimates suggesting that between 20–30% of…

2 days ago

Pretrial Issues Under The Administration of Criminal Justice Law 2015 – Reform & Recommendations (Part 1)

BY LYDIA EHISUORIA OHONSI The Lagos State Administration of Criminal Justice Law (ACJL) 2015 addresses the issue of pre-trial parade…

1 week ago

Health Care Fraud and Abuse: A Growing Concern

INTRODUCTION Health care fraud and abuse are growing concerns globally, particularly in Nigeria, where millions of its citizens still struggle…

1 week ago

Whether a Sitting Governor and a Commissioner of Police Can be Sued for Violation of Fundamental Rights in Nigeria

By Abubakar Muhammad The Constitutional Framework of Fundamental Rights The 1999 Constitution of the Federal Republic of Nigeria (as amended)…

1 week ago

Third Party Investigations and Six-Year Limit for Tax Assessments

INTRODUCTION The tax investigation involving Lafarge Africa Plc (Lafarge) and the Ogun State Internal Revenue Service (OGIRS) (APPEAL NO: TAT/IB/057/2021)…

2 weeks ago

Is the Plea of Allocutus a Right or a Privilege in Nigerian Criminal Proceedings?

By way of introduction, the term allocutus is derived from the classical Latin word allocutio or alloqui, meaning ‘to address…

2 weeks ago

The New Face of Post-Incorporation Process for Companies at the Corporate Affairs Commission (CAC) in Nigeria

By Hyginus Ibega Esq. The Corporate Affairs Commission (CAC) has recently introduced new measures for post-incorporation filings. These changes reflect…

2 weeks ago

Why Courts are Bound to Decide Legality of Emergency Rule

By Femi Falana SAN Following the cessation of the emergency rule in Rivers State on September 17, 2025, President Bola…

2 weeks ago

Is Workplace Promotion a Privilege or a Right?

CASE TITLE: PHILIP v. ADSU, MUBI & ORS (2025) LPELR-81492(CA)JUDGMENT DATE: 26TH JUNE, 2025JUSTICES: FREDERICK OZIAKPONO OHO, J.C.A.OLABODE ABIMBOLA ADEGBEHINGBE,…

2 weeks ago