Introduction Pursuant to Sections 11(c) and 51(c) of the Financial Reporting Council of Nigeria Act 2011, the Financial Reporting Council of Nigeria (FRC) is vested with the powers to ensure good corporate governance practices in the public and private sectors […]
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Introduction One of the biggest challenges to the recovery of ‘ill-gotten gains’ in many countries including Nigeria has been establishing the nexus between suspicious assets, and a specific offence. The requirement to establish this link is a pre-requisite to the […]
Introduction A contract of carriage of goods by sea is usually between the shipper and the ship owner or carrier. The terms of the contract of carriage are generally evidenced by a bill of lading. A bill of lading is […]
INTRODUCTION Ideologically, it is expected that the government provides basic social amenities and infrastructure for its populace largely through taxes paid by citizens. In reality, taxes paid by citizens are not sufficient to ensure that these social amenities and infrastructures […]
Introduction Pursuant to Section 274 of the 1999 Constitution of the Federal Republic of Nigeria and Section 89 (1) of the High Court Law of Lagos State CAP H5, Laws of Lagos State, 2015, the Chief Judge of Lagos State […]
Background It is a common phenomenon for individuals and corporate entities to require documents from statutory agencies for various reasons. This could be due to loss or destruction of document, or may be required as part of due diligence or […]
In the recently decided case of Theodak Nigeria Limited (Theodak) v. Federal Inland Revenue Service, the Federal High Court held that the Federal Inland Revenue Service (FIRS) acted ultravires the powers granted to it by the Companies Income Tax (CIT) […]
Mortgaging a ship is a form of security wherein a ship owner (“Mortgagor”) gives to the lender (“Mortgagor”) an interest in a ship as a security for loan either by way of creating a statutory mortgage or a equity mortgage. […]
We are proud to announce that our Ridwan Oloyede, has been recognised as the Legal influencer for TMT- Africa and Middle-East in the Lexology Content Marketing Awards for Q4 2018. The winner is awarded for constantly producing useful, insightful legal […]
Background Nigeria’s Minister of Interior, RTD Lt-Gen Abdulrahman Bello Dambazau through the Federal Ministry of Interior on 11th December, 2018 issued a new directive to increase the fee on Combined Expatriates and Resident Permit and Aliens Card (CERPAC) from $1,000 […]
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