Nigeria: Contracts and Commercial Law

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Article
A Review Of The Nigerian Supreme Court’s Decidedly Pro-Arbitration Stance In Emts Ltd v. Afdin Ventures Ltd & Ors
1.1 The decision of the Supreme Court of Nigeria in EMTS Ltd v Afdin Ventures Ltd & Ors.,2 signifies a further consolidation of Nigeria’s pro-arbitration jurisprudence within the global framework of international commercial arbitration. The judgment prioritized the efficacy of achieving finality in arbitration proceedings over technical procedural requirements and addressed issues relating to the enforceability of arbitral awards against non-signatories, allegations of fraud in arbitration, judicial intervention in arbitral awards and the need for expeditious determination of arbitration related litigation.
Nigeria Litigation
SA
S.P.A. Ajibade & Co.
Article
Risk Allocation In Nigerian Construction Contracts: FIDIC vs Local Adaptations
Risk is an unavoidable part of every construction project. Delays, design errors, unforeseen site conditions, payment disputes, regulatory changes, and economic fluctuations all affect project delivery. Because construction projects involve multiple parties, significant investment, and long execution periods, how these risks are allocated determines whether a project succeeds or fails.
Nigeria Real Estate
TT
The Trusted Advisors
Article
NRS Issues Compliance Reminder For Large Taxpayers Under The E-Invoicing & Electronic Fiscal System (EFS) Regime
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.
Nigeria Tax
WT
WTS Blackwoodstone
Article
Dangote Refinery And Nigeria’s Fuel Market: What Competition Law Means For Businesses And Investors
Nigeria's fuel market is undergoing a major transformation as the Dangote Refinery expands domestic refining capacity, raising critical questions about market dominance, fair competition, and regulatory compliance. This analysis examines how competition law applies to the country's evolving petroleum industry and what businesses, investors, and fuel marketers need to understand about pricing practices, market access, and the legal boundaries between legitimate market leadership and potential abuse of domina
Nigeria Anti-trust
OA
Olisa Agbakoba Legal (OAL)
Article
Are Prenups Legal In Nigeria? What Every Couple Should Know Before Marriage
When a marriage ends in Nigeria, the absence of a prenuptial agreement can turn asset division into a prolonged legal battle that destroys the very wealth couples fought to protect. While prenups are not illegal under Nigerian law, their enforceability depends on careful drafting and judicial discretion under the "just and equitable" standard of Section 72(2) of the Matrimonial Causes Act 1970.
Nigeria Family
OA
Olisa Agbakoba Legal (OAL)
Article
CBN's New Payments Framework: Is Nigeria Introducing Functional Separation Into The Payments Ecosystem?
The CBN's recent circular introducing market structure restrictions within the payments ecosystem may represent one of the most significant regulatory interventions in the sector in recent years. While the circular also introduces data localisation and ultimate beneficial ownership disclosure requirements, among its most consequential features are the provisions restricting the extent to which a participant with significant market share in consumer issuing activities.
Nigeria Consumer
A
AELEX
Article
Tax Acts 2025 Transition Guidelines: Key Commercial Insights For Businesses
The issuance of the General Transition Guidelines for the Tax Acts 2025 provides long-awaited clarity on one of the most significant tax reforms in Nigeria's recent history. This Client Alert examines the practical implications for businesses navigating the transition to the new tax regime, including treatment of accounting periods, transaction taxes, ongoing contracts, tax incentives, disputes, and compliance obligations.
Nigeria Tax
T
Templars
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