Insights & Publications

Value Added Tax often shortened as “VAT” is an indirect consumption or transaction tax payable by consumers of certain goods and services in Nigeria. It is usually charged on the value added to goods and services and paid by the final consumer but collected and remitted to the government by businesses.

The enforcement of foreign judgments in Nigeria remains the subject of considerable debate across the legal profession, raising questions about whether the existing framework keeps pace with modern commercial realities. Although the statutory framework under the Foreign Judgments (Reciprocal Enforcement)

The enactment of the Nigeria Data Protection Act, 2023 (NDPA) marks a fundamental recalibration of Nigeria’s data protection framework. The Act aligns Nigeria’s data protection landscape with modern global standards, criminalising unauthorized use of personal information and ensuring accountability in data handling. It safeguards individual privacy

A lingering question in Nigerian employment law is whether
an employer can lawfully dismiss an employee for a good
reason, a bad reason, or for no reason at all.

Aret & Bret Q&A Series on the Application of Limitation Laws to Employment Contracts This publication seeks to clarify certain issues relating to the application of limitation laws to employment contracts in Nigeria. It takes into account...

Introduction The National Industrial Court (Civil Procedure) Rules 2017 (“NICN Rules”) have elaborate provisions relating to proof of international best practices and international labour standards in matters pending before the court. Specifically,...

Introduction In today’s increasingly globalized and technology-driven world, the use of the internet to connect, inform, and amplify voices is unprecedented. However, this use has given rise to new challenges such as online defamation which...