Law Insights
Retroactive Application of CAMA 2020’s Single‑Shareholder Provisions and the Transformation of Nigerian Company Law
One Is the New Many: Retroactive Application of CAMA 2020’s Single‑Shareholder Provisions and the Transformation of Nigerian Company Law Abstract The Companies and Allied Matters Act (CAMA) 2020 revolutionised Nigerian corporate law by permitting a single person to form and operate a private company, a departure from the previous minimum of two shareholders. Less noticed, however, is the Act’s retroactive […]
The SEC’s 2026 Corporate Governance Directive on Director Tenure and Rotational Limits
Independence Mandated: The SEC’s 2026 Corporate Governance Directive on Director Tenure and Rotational Limits Abstract In February 2026, the Securities and Exchange Commission (SEC) Nigeria issued the Corporate Governance Directive 2026 (CGD 2026), a binding instrument applicable to all public companies listed on Nigerian Exchanges and their significant subsidiaries. The most controversial provisions target director tenure and independence: […]
Strategic Compliance for Multinational Enterprises Under Nigeria’s Tax Act 2025
Navigating the new tax era Transition or Turbulence? Strategic Compliance for Multinational Enterprises Under Nigeria’s Tax Act 2025 Abstract The Nigeria Tax Act 2025 (NTA 2025) represents the most sweeping overhaul of the country’s tax system in three decades. For multinational enterprises (MNEs) with existing Nigerian operations, the transition from the old fragmented regime (CITA, PITA, VAT Act, […]
CYBERCRIME, BREACH OF PEACE, AND ATTEMPTED FELONY: A CASE NOTE ON DSS V. JUSTICE MARK CHIDIEBERE
CYBERCRIME, BREACH OF PEACE, AND ATTEMPTED FELONY: A CASE NOTE ON DSS V. JUSTICE MARK CHIDIEBERE ABSTRACT On 4th May 2026, Justice Mark Chidiebere, popularly known as “Justice Crack,” was arraigned before Justice Joyce Abdulmalik at the Federal High Court, Abuja, on a three-count charge filed by the Department of State Services (DSS). He pleaded […]
THE JURISDICTIONAL CONUNDRUM: ANALYSING THE DETENTION OF JUSTICE CRACK BY THE NIGERIAN ARMY
THE JURISDICTIONAL CONUNDRUM: ANALYSING THE DETENTION OF JUSTICE CRACK BY THE NIGERIAN ARMY Abstract The arrest and prolonged detention of Justice Mark Chidiebere, popularly known as “Justice Crack,” by the Nigerian Army in April 2026 has ignited a critical legal debate regarding military jurisdiction over civilians, the limits of free speech in the digital age, […]