Nigeria: M&A/Private Equity

In a unanimous decision handed down on June 10, 2026, the Court of Appeal affirmed the judgment of the Federal High Court that Section 18(2) of the Companies and Allied Matters Act, 2020, as amended (“CAMA 2020”)...

Nigeria's 2026 tax reforms introduce transformative changes affecting businesses and individuals, from expanded deductions and VAT exemptions to fundamental rights protections. These comprehensive legal updates reshape corporate governance, contract renegotiation strategies, and compliance requirements across multiple sectors.

When Kinder Morgan grew from a $40 million asset purchase into North America's largest midstream energy company, the financial structure that fueled its success quietly became its greatest constraint.

The first quarter of 2026 brought transformative changes to Nigeria's financial sector through overlapping recapitalization programmes, heightened regulatory oversight, and rapid fintech evolution. This comprehensive review examines how strategic consolidation, capital realignment, and regulatory reforms across banking, insurance, pensions, and capital markets are collectively driving structural shifts toward enhanced governance frameworks and improved systemic resilience.

In every thriving economy, small businesses are the primary drivers for growth, employment, productivity and development. Nigeria is no exception. Small and Medium Enterprises ("SMEs") account...

Founder disputes are one of the most common reasons promising businesses fail.

Certificate of Occupancy ("C of O") is an important title document issued by the Oyo State Government as proof of a person's legal interest in land.

The recent amendments to the capital gains tax framework under the Nigeria Tax Act, 2025, significantly expand the material and territorial scope of what constitutes a chargeable...

Other than fund domicile, perhaps the most important consideration when setting up a venture capital fund in Nigeria is tax planning and tax leakage avoidance. For angel investors, venture capital funds, private equity...