What You Need to Know About the Nigeria Tax Act

Introduction On January 1, 2026, the New Tax Act signed into law on 26 June 2025 by President Bola Ahmed Tinubu will take effect. Since 3 October 2025, when this law was introduced to the National Assembly as a bill, there have been several conversations about the contents of the new tax bill and the…

Matters Arising: Appointment of the Acting Chief Justice of Nigeria

The recent appointment of Justice Kudirat Motonmori Kekere-Ekun as the Acting Chief Justice of Nigeria (CJN) by President Bola Tinubu, following the recommendation of the National Judicial Council (NJC), has sparked a significant legal debate. The controversy centers on whether this appointment is constitutional, given that it has not yet been ratified by the National…

Matters Arising: #EndBadGovernanceinNigeria, 2024 Protest

Introduction Nigerians have taken up to the streets to protest against the policies of the present administration which has led to bad governance, fuel subsidy, high cost of living, food inflation and hunger, unemployment amongst other things. The protest arose due to the reforms made by Nigeria’s current President, Bola Ahmed Tinubu’s administration in his…

Section 308 and 309 of the 1999 Constitution: Immunity of President, Vice President, Governors and Deputy Governors

The 1999 Constitution Section 308 (1) Notwithstanding anything to the contrary in this Constitution, but subject to subsection (2) of this section – (Despite anything which may be contrary to what has been stated in the 1999 Constitution concerning immunity of the office of the President, Vice President, Governor and Deputy to be sued but…

Section 280 and 281 of the 1999 Constitution: Creation of Customary Court of Appeal of a State and Appointment of President and Judges of the Customary Court of Appeal of a State

The 1999 Constitution Section 280 (1) There shall be for any State that requires it a Customary Court of Appeal for that State. (Every State in Nigeria that requires it will have a Customary Court of Appeal for that State.) Section 280 (2)(a) The Customary Court of Appeal of a State shall consist of –(a)…

Section 230, 231 and 232 of the 1999 Constitution: Creation, Appointment of Chief Justice, Justices and Original Jurisdiction of the Supreme Court of Nigeria

The 1999 Constitution Section 230 (1) There shall be a Supreme Court of Nigeria. (There will be a Supreme Court in Nigeria.) Section 230 (2)(a) The Supreme Court of Nigeria shall consist of – the Chief Justice of Nigeria; and (The Supreme Court of Nigeria will be made up of the Chief Justice of Nigeria;…