Practice & Commentary
Understanding the Nigeria Electricity Act (Amendment), 2023: Key Reforms and Legal Implications
Introduction On June 9, 2023, President Bola Ahmed Tinubu signed the Electricity Act, 2023 into law, repealing the Electric Power Sector Reform Act, 2005 (EPSRA). The new Act marks a pivotal shift in Nigeria’s legal and regulatory framework for electricity generation, transmission, and distribution. Among its most significant innovations is the de-monopolization of the power sector, empowering states, companies, and individuals to participate more actively in electricity generation and regulation. This article examines the […]
The Paradox of Knowledge, Power, and Influence: Why the Smartest Are Not Always in Control
In a world driven by information, it’s tempting to believe that intelligence or knowledge naturally leads to success, wealth, and leadership. But real-life observation tells a very different story. We often find that those who wield the most power; politicians, business magnates, or public figures are not necessarily the most intelligent, knowledgeable, or wise. Meanwhile, those with deep intellectual insight, technical expertise, or profound moral understanding often remain on the margins of influence. This reality […]
The Nigerian 2025 Tax Reform Acts: Legal Review and Implications for Stakeholders
Introduction On June 26–27, 2025, President Bola Ahmed Tinubu signed into law four transformative tax reform bills aimed at overhauling Nigeria’s complex, fragmented, and inefficient tax regime. The new statutes—the Nigeria Tax Act (NTA), Tax Administration Act (NTAA), Nigeria Revenue Service Act (NRSA), and Joint Revenue Board Act (JRBA)—form the cornerstone of the Federal Government’s Medium-Term Fiscal Framework and Tax Policy Agenda 2023–2026. Collectively referred to as the 2025 Tax Reform Acts, they are expected […]
Stop and Search in Nigeria: Between National Security and Civil Liberties
Introduction “Officer, what did I do wrong?” is a question countless Nigerians have asked when flagged down at checkpoints or stopped on the streets. In Nigeria today, stop and search operations—especially by the police and other security agencies—are a routine part of law enforcement. However, while these operations are intended to prevent crime and maintain order, they are often marred by arbitrariness, abuse, extortion, and grave human rights violations. This article examines the legal framework […]
The Professional Etiquette of Titles: Why Nigerian Lawyers Cannot Use “Barrister” as a Prefix While Engineers Use “Engr.”
Introduction In Nigeria, professional titles are a significant part of identity and recognition. However, the legal profession stands apart from others in its strict prohibition against using “Barrister” as a prefix before a lawyer’s name. This restriction, upheld by the Nigerian Bar Association (NBA) and the courts, contrasts with other professions—such as engineering and architecture—where prefixes like “Engr.” and “Arc.” are commonly accepted. This article examines: The legal basis for banning “Barrister” as a prefix. Why other professions (Engr., Arc., Dr.) freely use […]