LeLaw Legal | Thought Leadership

Posted By: | August 20, 2025 |

Our 2024 Report Card

Unravelling Implementation Support of a Significant JV Property Development Project.

We progressed work in implementing unravelling arrangements of a failed JV development over a wide expanse of land in a prime location for the Nigerian subsidiary of our multinational client (the Landowner).

November 28, 2020
‘Meddling’: The House of Representatives and Tax Investigations
November 28, 2020
Rethinking Deductibility Of Interest On Affiliate Loans By Upstream Companies Under Nigeria’s Petroleum Profits Tax Act
November 30, 2020
Consummations: Naicom & Insurance Industry Recapitalisation
November 26, 2020
AMCON And Toxic Assets: Optimizing The Securitization Option
May 03, 2021
Potentials: Insurance Cover for Intellectual Property Misappropriation in Nigeria
December 29, 2020
Questions and Pathways: Recent Issues in Nigerian Stamp Duties’ Regulatory Framework (‘LeLaw on Stamp Duties’)
May 17, 2021
Navigations: Revisiting The Tax Liability Of Non-resident Shipping Companies In Nigeria
November 28, 2020
Alignments: Directors’ Corporate Governance Responsibilities in Nigerian Companies
December 01, 2020
Introspections: Legal Realities of Blogging in Nigeria
December 08, 2020
CBN Stamp Duty Charges on Deposits – Can Something be Built on Nothing?
November 26, 2020
Time For Environmental Taxation in Nigeria
January 16, 2021
TAXATION OF THE DIGITAL ECONOMY: RETHINKING THE FIXED BASE RULE IN NIGERIA
November 26, 2020
Nigeria Opportunity Beckons
December 01, 2020
Nigeria Free Trade Zone: ?Frequently Asked Questions (faqs
September 30, 2021
Interpretations: A Review of Niger Delta Development Commission v. Rivers State Board of Internal Revenue [2020] 3 NWLR (Pt. 1711), 371
December 08, 2020
Executive Order on Ease of Doing Business in Nigeria: Knuckling Down to Get Business Done
December 04, 2020
Excess Dividend Tax: The Unfinished Business
November 10, 2024
Monopolies and Unfair Business Practices: A Consideration of the Petroleum Industry Act 2021’s Anti-Trust Regulatory Framework in the Midstream and Downstream Sectors of the Nigerian Oil and Gas Industry
December 01, 2020
Realities: Frequently Asked Questions (FaQs) on Receivership In Nigeria
November 26, 2020
Musings: Nigerian Business Landscape Improvement Issues
December 01, 2020
Lessons: Issues and Practical Considerations in Equity Financing in Nigeria
December 01, 2020
Progressions: From Road Trust Tp Road Infrastructure Development And Refurbishment Tax Credits
December 08, 2020
Are Governments Really Empowered to Outsource Tax Collection?
May 03, 2021
‘Connections, Collections’: Issues Arising from the Imposition of Excise Duties on Telecommunications Services in Nigeria
June 23, 2021
Compulsions: Prospects for Mandatory Licensing of Patents in Nigeria
March 21, 2021
Protections: A Commentary on Trade Secrets in Nigeria
April 08, 2022
'Anomalies' : The Illogics of Section 283(c) and 20(1)(d) Companies and Allied Matters Act 2020 Directors’ Removal/Disqualification Overkill
November 27, 2020
RE: Widening The Tax Net Is Osinbajo’s Executive Order Correct?
November 27, 2020
TAT Suspension: FG Losing Mileage
November 27, 2020
Tax Implications Of The Nigerian Oil And Gas Industry Content Development Act 2010
September 26, 2023
Going Further Beyond: Corporate Restructuring Reflections on the Companies and Allied Matters Act 2020 Single Shareholder Company Regime
April 26, 2021
Impacts: Issues Arising from Invalidation of the Taxes and Levies (Approved List for Collection) Act in Uyo Local Government Council v. Akwa Ibom State Government & Anor (2020) LPELR-49691 (CA)
February 23, 2021
Reflections: Dealing with Legal Issues of Digital Afterlife
January 05, 2021
Building Blocks: Legal and Commercial Issues in Bridging the Housing Deficit Gap in Nigeria
November 30, 2020
Mitigating Private Equity Risks: A Commercial, Legal & Regulatory Perspective
February 08, 2021
‘Rendezvous’: Implications of Tax Provisions of Nigeria’s Finance Act (No.2) 2020 for Non-Residents
November 25, 2021
Sounds And Songs : Evaluating The Balance of Rights In Artist Records Label Arrangement
December 06, 2020
Virtuous or Vicious Cycle? Nigerian Mergers & Acquisition Framework under the Federal Competition and Consumer Protection Act 2019
March 30, 2021
Employees’ Rights In a Merger: The Unheard Grass at The Elephant’s Stomp?
December 01, 2020
With NTP, Taxes, Not Just Death, Now Certain in Nigeria!
December 04, 2020
Constructions: Legal Issues In ‘Minding How You Build'
December 04, 2020
Imperatives: Contract Drafting and Negotiation Support in the Creative Industry
June 05, 2021
Tax Implications of Divorce Settlements and Optimality Structuring Possibilities in Nigeria
January 07, 2021
Retrospections: LeLaw’s Year 2020 Highlights
December 04, 2020
Increasing Brand Optimality in the Fashion Industry: Commercial and Legal Issues
May 06, 2022
‘Nuptial Knots’: A Discourse on Employment Vicarious Liability Scenarios
November 10, 2023
Transfer Pricing Forum
May 26, 2021
‘Data Colonialism’: Comments on National Information Technology Development Agency (NITDA)’s Advisory on WhatsApp’s New Privacy Policy in Nigeria
April 10, 2021
LABOUR & EMPLOYMENT NEWSLETTER
December 04, 2020
Some Thoughts on Corporate Criminal Responsibility in Nigeria
November 28, 2020
Outlooks: Anti-Arbitration Injunctions in International Commercial Arbitration in Nigeria.
November 27, 2020
TP Regulations: Compliance, "Stay Awake" Issues & Litigation
November 26, 2020
Nigeria: Destiny Calls
December 01, 2020
‘Keeping Your Hiring Practices Legal’: Employment & Employee Issues FAQs in Nigeria
December 08, 2020
RE: Widening The Tax Net Is Osinbajo’s Executive Order Correct?
November 28, 2020
Discourse: Executive Order on ‘Support for Local Contents in Public Procurement by the Federal Government’
December 01, 2020
Increasing Investment Attractiveness of Nigeria’s Hospitality Industry: Legal and Other Considerations
December 04, 2020
Understanding Share Transfers In Nigeria: Frequently Asked Questions (FAQs)
April 20, 2021
Examinations: Data Subjects’ Rights Under The Nigerian Data Protection Regulation 2019
May 19, 2021
Coasts: Legal Regulatory Issues in advertising in Nigeria
December 01, 2020
Franchising in Nigeria: Models and Legal Considerations
November 30, 2020
‘Rights’: Patent Infringement Issues in Nigeria
April 07, 2021
Rethinking Data Protection Model for Investor/User Confidence in Nigeria
January 01, 2021
‘SMART CITY’ OPTIONS: OPTIMISING REAL ESTATE DEVELOPMENT IN NIGERIA
November 28, 2020
Nigeria’s Finance Act 2020 Tax Amendments - Should the Oil and Gas Sector Be Nervous?
December 06, 2020
COSCON v. MCSN: Let The Music Pay Who Exactly?
November 28, 2020
‘Diagnosis, Prognosis’: Employers’ Risk Exposure in Providing Employee’s Healthcare Benefits
August 31, 2022
Factors: A Discussion on Property Tax Delinquency and Allied Issues in Nigeria
November 30, 2020
Reformations: Can The Pension Reform Act 2014 Go Further?
November 28, 2020
Evaluations: Closing Regulatory Gaps in Security of Electronic Banking Transactions in Nigeria
June 28, 2021
What’s in a Name?: Issues in Conflict of Corporate Names in Nigeria
November 30, 2021
Insurance Comparative Guide 2021
December 01, 2020
Attentions: Auditor Independence and Sound Financial Reporting In Nigeria
December 08, 2020
Circumspections: Legal Issues in Social Media Usage
June 17, 2021
X-Rays: Deconstructing Personal Data Under the Nigerian Data Protection Regulation 2019
December 04, 2020
Efficiencies: Optimizing Alternative Dispute Resolution Options for Contract Effectiveness
December 01, 2020
Implications: Analysis of Income Tax Exemption of Bond Tax in Nigeria
November 27, 2020
Tax Litigation: Paradigm Shift on Notice of Refusal to Amend Assessment (NORA)
December 11, 2020
‘Pioneer Status’ Tax Incentive in Nigeria: A Commentary on Recent Developments and Implications for Businesses
December 04, 2020
Reinventing Nigeria’s Auto Industry: A Commercial, Legal & Regulatory Primer for Investors & Stakeholders
December 04, 2020
Horizons: Utilising IP as Security for Financing Transactions in Nigeria
December 01, 2020
PSC Contractors Get Ready
December 08, 2020
Franchising: A Pathway to Entrepreneurial Success In Nigeria
November 26, 2020
Can the House of Representatives Order Tax Audits?
December 08, 2020
Multi-sectoral Local Content Development in Nigeria: Sailing Through Stormy Waters? (Part I – Oil & Gas and Cabotage)
May 10, 2021
Relationships and Scrutinisations: The Companies and Allied Matters Act 2020 and Transfer Pricing in Nigeria
December 11, 2020
Journeys: Current State Assessment of Nigerian Export Processing/Free Trade Zones Regime
November 10, 2024
Venturings: A Commentary on Upstream “Assignments, Mergers, Transfers and acquisition" under the petroleum industry Act No. 6of 2021
December 16, 2023
Questions:Perspectives on Share Buy Backs under the Companies and Allied Matters Act 2020
February 10, 2024
Snapshots: LeLaw’s Year 2023 in Retrospect
December 01, 2020
Opportunity Spotting: Telescoping Potentials for Cyber Insurance in Nigeria
April 10, 2021
Electric Power Generation, Distribution And Pegging: Is The New NERC Order On The Capping Of Estimated Bills A Solution?
April 28, 2022
Choices and Preferences: Corporate Versus Partnership Vehicles Under the Companies and Allied Matters Act 2020 – What Are the Relevant Business Considerations?
December 29, 2020
PITFALLS, ISSUES AND PROSPECTS: A PERSPECTIVE ON SOME CONCESSIONS OF PUBLIC INFRASTRUCTURE IN NIGERIA
December 01, 2020
Inflections: Unlocking Value through Real Estate Joint Venture (JV) Transactions in Nigeria
December 21, 2023
Questions and Pathways: Recent Issues in Nigerian Stamp Duties’ Regulatory Framework Edited by Afolabi Elebiju, LLM (Harvard), FCTI (‘LeLaw on Stamp Duties’
December 01, 2020
Building Blocks: Legal and Commercial Issues in Bridging the Housing Deficit Gap in Nigeria
December 01, 2020
PowerPoints: Project Finance Issues in Developing Power Projects in Nigeria
December 24, 2023
Views and Vires:FIRS’ Public Notice on Deducting Withholding Tax (WHT)/Value Added Tax (VAT) at Source on Commission Paid to Distributors and Sales Agents
December 29, 2020
Musings II: Is Business Permit Under the Immigration Act Still Tenable in Nigeria?
December 01, 2020
Exclusion Clauses: When He Who Pays The Piper Does Not Dictate The Tune!!!
April 10, 2023
Validity Questions: Nigeria’s Companies and Allied Matters Act 2020 (CAMA) and Limited Partnerships (LPs)
November 30, 2020
Could NTP be a Competitiveness Tool for Nigeria?
December 08, 2020
‘Employers Aware’! The “Finality” of Decisions of the National Industrial Court: A Review of Skye Bank Plc v Anaemem Iwu
April 07, 2021
Impressions: Personal Liability of Directors under the Asset Management Corporation of Nigeria Act (AMCON Act) As Amendednt Corporation of Nigeria Act (AMCON Act) As Amended
December 01, 2020
Bird's-Eye View: Antitrust and Legal Issues of 'Free' Internet Service in Nigeria
August 29, 2021
Synchronisations: Size Categorisations under Nigerian Companies and Tax Legislation
September 26, 2021
Boundaries: Taxation of Nigerian Residents Providing Varying Services Remotely for Non-Residents
February 23, 2021
Cessations and Destinations: Issues in Gas Flare Commercialisation in Nigeria
October 12, 2023
Perplexities:Is the Companies and Allied Matters Act 2020 (CAMA)’s Prohibition of Political Donations by Nigerian Companies Tenable?
June 23, 2021
‘Counting the Cost’: An Impact Analysis of Nigeria’s Tax Incentive Regime
February 11, 2022
Accountabilities: Towards Protecting Indigenous Cultures’ Intellectual Property Rights – Options for Nigeria
March 30, 2022
‘Winds and Sails’: LeLaw's Year 2021 Highlights
December 04, 2020
Copyright Infringement in ?Nigerian Music Industry: Salient Regulatory and Commercial Issues
November 30, 2020
Banking Services For All: Legal Imperatives in Driving Financial Inclusion in Nigeria
December 06, 2020
‘Optics’: Legal Issues In Brands’ Exposure to Corporate Defamation
December 01, 2020
Details: Issues On Execution Of Documents In Nigeri
December 04, 2020
Bindingness and Implications of ‘Pre-Agreements’ - Letters of Intent, Memoranda of Understanding, Term Sheets and Heads of Agreement
November 26, 2020
Rethinking Nigeria’s Excess Dividend Tax
December 01, 2020
Considerations: Third Party Litigation and Arbitration Funding in Nigeria
November 26, 2020
Export Sale Contracts: Keeping An Eye On The Essentials
December 01, 2020
Crossing the Fine Line: Legal Issues of Data Misuse in Nigeria
December 01, 2020
Unlocking Real Estate Value In Nigeria:
November 27, 2020
Are Stocks and Shares Really Exempt from Capital Gains Tax?
November 28, 2020
Tussles: A Review Of Attorney General Of Lagos State v. Eko Hotels & Anor (2018) 36 Tlrn 1
December 11, 2020
Country Competitiveness: Reform or Stagnate!
December 01, 2020
Transformations: Impact Investment Potentials For Private Equity In Nigeria's Healthcare Industry
November 26, 2020
Death Knell For Tax Appeal Tribunals?
November 28, 2020
Digitisation Imperatives for Nigerian Real Estate Registries
December 08, 2020
Fallouts: Towards Optimal Management Contract Relationships in the Entertainment Industry
November 27, 2020
‘E Fit Be You Oh!’ -Tax Treatment of Prize Winnings
May 10, 2021
Overviews: Naicom's Corporate Governance Guidelines For Insurance And Reinsurance Companies 2021 (CGGIRC)
August 29, 2021
Coercions: Reflections on Constructive Dismissal in Nigerian Labour Practice
December 01, 2020
Improving Nigeria’s Insurance Penetration: Legal, Regulatory and Market Considerations
March 01, 2024
Signposts and Landmarks: The Business Facilitation (Miscellaneous Provisions) Act No. 5 of 2022 - A Critique of Recent Strides in Nigeria’s Business Regulatory Policy Reform Journey
November 26, 2020
Anti-Dollarization Policy: Managing Reality – Issues and Discontents
December 08, 2020
Regulating Market Dominance in Nigeria: Issues Arising from the Federal Competition and Consumer Protection Bill 2017
December 01, 2020
Internet of Things (IoT) and Digital Privacy Rights: Drawing the Dividing Line in Nigeria
November 28, 2020
Remittances: Legal Regulatory And Commercial Issues In Diaspora Transactions
November 26, 2020
NDDC v Nigerian LNG: Echoes and Lessons
November 30, 2020
NAICOM'S State Insurance Producer (SIP) Policy: A Hasty Brew?
April 29, 2021
Panaceas: Dumping And Trade Remedies In Nigeria
November 27, 2020
Why Our Anti-Avoidance Tax Provisions Need Review
January 27, 2022
Change Your Style: Envisaging A Potential Model Framework For Fast Fashion Industry In Nigeria
November 28, 2020
Definitions And Developments: Corporate Governance Implications Of Judicial Interpretation Of ‘Public Interest Entities’ In Eko Hotels Limited V. Frcn Fhc/l/cs/1430/2012
June 14, 2023
Posers and Answers: The Petroleum Industry Act 2021, Production Sharing Contracts and Stabilisation Issues
December 04, 2020
D-I-Y of Tax Payment: Increasing Taxpayers’ Compliance Rate Through Certainty and Tax Education
May 06, 2022
Transactions and Capacities : A Note on the Legality of Foreign Exchange Rate Publications in Nigeria
January 15, 2021
‘PINTS’: WHEN DOES EXTRACTING MORE TAX REVENUE BECOME TOO MUCH?
January 05, 2021
‘Charitable Objects’: Legal and Regulatory Issues in Nigeria’s Not for Profit Sector
December 08, 2020
Withholding Tax: The A-Z of Grossing Up
December 01, 2020
Doing Business in Nigeria: Aide Memoire to Regulatory Compliance and Optimal Entry Strategy for Foreign Investors
December 11, 2020
Immersions: Legal Realities in Nigeria's Virtual & Augmented Reality Entertainment Sector
January 01, 2021
REDEFINITIONS: BLOCKCHAIN POTENTIALS FOR REAL ESTATE ECOSYSTEM IN NIGERIA
December 05, 2020
The Pursuit of Excellence: Maximising Your University Experience
December 01, 2020
Data Commoditization Nigeria:
December 08, 2020
Oando Plc vs. FIRS: Excess Dividends Tax Revisited
December 11, 2020
Digital Disruption of the Workplace – Legal Issues on Artificial Intelligence, Robotics and Automated Systems (AIRAS) in Nigeria
November 26, 2020
Taxing the Informal Sector: On Your Marks, Set, Go!
April 10, 2021
Addendum – ‘Withholding Tax: The A-Z of Grossing-Up’
December 29, 2020
Issues: Leveraging Intellectual Property & Real Estate Options In Franchise Development In Nigeria
December 04, 2020
“All You Can Eat”: - Legal Regulatory Compliance Requirements for Restaurant Operators in Nigeria
November 28, 2020
Vestiges: Do We Still Need the Industrial Training Fund (ITF)?
December 01, 2020
Getting Tech Start Ups Leadership Insights Investment-Ready: Commercial & Legal Considerations For Founders
November 24, 2020
All Things Not Bright and VATable
January 01, 2021
Actions: Beyond the Nigerian Data Protection Regulations (NPDR) 2019
January 05, 2021
Challenges & Prospects : Environmental Law Framework for Sustainable Development in Lagos State
October 18, 2021
Incidences: Moral Rights in Nigerian Intellectual Property Regulatory Framework
November 27, 2020
Tax Amnesty: A Step on the Ladder Out of Recession?
December 08, 2020
YES, YOU CAN! TEN STEPS TO SCALING UTME (JAMB) AT FIRST ATTEMPT
December 08, 2020
Breaking the Investment Barrier in Mining
May 11, 2022
Measures & Effects : Legal Regulatory and Commercial Issues in Central Bank of Nigeria (CBN)’s Extension of Global Standing Instructions (GSIs) to Micro?Finance Banks (MFBs) and Corporate Accounts
December 04, 2020
Understanding Winding-Up in Nigeria: Frequently Asked Questions (FAQs)
December 04, 2020
Evolution or Extinction: ‘Options Arising’ from Technology Disruption in Nigeria’s Insurance Industry
February 24, 2023
Locations: Issues in ‘Geographical Boundaries’ Regulation and Digital Operations of Microfinance Banks in Nigeria
November 30, 2020
Employees’ Rights In a Merger: The Unheard Grass at The Elephant’s Stomp?
December 29, 2020
Actualisations: Blockchain Technology Utilisation and Nigerian Tax Optimisation
April 07, 2021
RE: Withholding Tax: The A-Z of Grossup (Rejoinder by Dr Olumide Obayemi)
August 16, 2021
Autonomies: Choice of Law and Courts’ Jurisdiction in Nigerian Arbitration
December 11, 2020
Multi-sectoral Local Content Development in Nigeria: Sailing Through Stormy Waters? (Part II – ICT, Broadcast and Creative Industries)
November 01, 2021
Developments: Finance Acts 2020 and the Tax Treatment of Regulated Securities Lending Transactions in Nigeria
November 30, 2020
Embedded Power Generation And Distribution in Nigeria
December 01, 2020
Executive Order on Voluntary Assets and Income Declaration Scheme (VAIDS)
December 08, 2020
‘Why Are You Charging Us VAT?’
December 22, 2023
Unfinished Business: Intellectual Property under the Africa Continental Free Trade Agreement
April 25, 2022
‘Better Safe Than Sorry’: Issues of Valid Title in Nigerian Real Estate Transactions
November 30, 2021
Corporate Governance Comparative Guide 2021
December 01, 2020
Healthcare Litigation: An Angel in Disguise?
November 28, 2020
Options: Plugging Nigeria’s Perennial Revenue Gap through Diaspora Taxation
April 26, 2021
Nigeria Chapter Contribution: Winter 2020/Spring 2021 Bloomberg Tax Transfer Pricing Forum
April 07, 2021
Tax Planning: Walking the Thin Line Between Tax Avoidance and Tax Evasion
December 14, 2020
Legalities & Formalities - Filing Court Processes With Expired Seals: A Review Of Emechebe v. Ceto Int'l (nig) Ltd [2018] 11 Nwlr. (pt.1631), 520 Ca
May 11, 2022
Reckonings: Legal Regulatory and Business Issues in Casual Employment in Nigeria
December 08, 2020
‘Eating the Frog’ of Multiplicity of Taxes


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