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Contemporary Legal issues

Finance Act 2019 and the Excess Dividend Tax Rule – Dr. Jerome Okoro

INTRODUCTION Before the enactment of the Nigerian Finance Act, 2019, Section 19 of the Companies Income Tax Act (CITA) providing for excess dividend tax could...

Identifying Areas of Tax Compliance Needs under the Finance Act, 2019 – Dr. Jerome...

INTRODUCTION The Finance Act, 2019 came with copious far-reaching changes in the laws relating to major taxes in Nigeria. The Act is a single legislation...

Revisiting Seniority & Order of Precedence in The Legal Profession – Sylvester Udemezue

REVISITING SENIORITY & ORDER OF PRECEDENCE IN THE LEGAL PROFESSION IN THE LIGHT OF MR. CHUKS OKONKWO’S BALLET-DANCE IN THE HIGH COURT OF ENUGU,...

Unchecked AMCON Mareva Injunctions – Elvis Asia

Introduction The justifiable need for a special legal regime to salvage the banking system from the weight of non-performing loans necessitated the enactment of the...

Practical and Legal Reasons for Pre-Nuptial Agreement in Nigeria – Elvis E. Asia

Introduction A pre-nuptial agreement (“prenup”), also known as ‘pre-marital agreement’, is a contract between a prospective husband and wife, which sets out the terms of...

Recovery of Costs of Legal Representation in Lagos State High Court : A Review...

The decision of the Court of Appeal (CA) in Chris Baywood Ibe & Anor v. Bonum Nigeria Limited on 6th February, 2019 has again brought to...

Effect of Limitation Law on Enforcement of Arbitral Awards in Nigeria- A Review of...

Effect Of Limitation Law On Enforcement Of Arbitral Awards In Nigeria- City Eng. (Nig) Ltd V. Federal Housing Authority Was Decided Per Incuriam -...

The Place for “Kick-Backs” & “Bribes” in Our Efforts to Kick Back Corruption &...

INTRODUCTION: It appears from recent happenings in the Nigerian legal and political space that while a section of our leaders does not see any distinction...

Protection of Intellectual Property Rights in Computer Software: Copyright or Patent

Copyright is a protection granted to original literary, musical and artistic works, cinematographic films, sound recordings and broadcasts. It affords the owner of any...
Rights Issue - Adedayo SAlami

The Doctrine of Laches – Adedayo E. Salami

Laches (Law French: "remissness", "slackness", from Old French laschesse) is an "unreasonable delay pursuing a right or claim... in a way that prejudices the...