THE FEDERAL CHARACTER PRINCIPLE IN NIGERIA: LAW, ENFORCEMENT, AND THE QUEST FOR NATIONAL UNITY I.…
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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, […]
Conflicting Supreme Court Judgments in Nigeria: Anatomy of a Judicial Crisis
Conflicting Supreme Court Judgments in Nigeria: Anatomy of a Judicial Crisis Abstract The Supreme Court of Nigeria stands as the apex judicial body, constitutionally empowered as the final court of appeal whose decisions are binding on all authorities and persons throughout the federation. Yet in recent years, a troubling phenomenon has emerged with increasing frequency: […]
Admissibility of Unregistered Land Instruments in Nigeria: 2018-2025 Rulings
THE ‘SELF-CONTRADICTING’ LAND LAW RULINGS (2018, 2020, 2025): A JURISPRUDENTIAL ANALYSIS OF THE ADMISSIBILITY OF UNREGISTERED REGISTRABLE LAND INSTRUMENTS IN NIGERIA ABSTRACT For several years, the Nigerian legal landscape was marked by profound uncertainty over a seemingly straightforward question of evidence: is an unregistered registrable land instrument admissible in court? The confusion stemmed from two […]
DECONSTRUCTING THE SUPREME COURT OF NIGERIA’S CONTRADICTORY RULING IN FRN V. NNAMDI KANU (2023)
THE LEGAL CORPSE THAT REFUSED TO DIE: DECONSTRUCTING THE SUPREME COURT OF NIGERIA’S CONTRADICTORY RULING IN FRN V. NNAMDI KANU (2023) ABSTRACT The Supreme Court of Nigeria delivered a judgment on 15 December 2023 in the case of Federal Republic of Nigeria v. Nnamdi Kanu, which has since generated intense jurisprudential controversy. The apex court acknowledged […]
The Kogi Governorship Crisis (2016)
The Kogi Governorship Crisis (2016): A Jurisprudential Rupture: Defying Section 141 of the Electoral Act 1. Introduction ★ The 2016 Supreme Court decision in Yahaya Bello v. PDP effectively nullified Section 141 of the Electoral Act, allowing a candidate who did not participate in all election stages to be declared the winner. The 2015 Kogi […]