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Appealing the decision of the High Court on application to set aside an Arbitral Award to the Court of Appeal: An appraisal of the Nigerian law on whether leave is required

Appealing the decision of the High Court on application to set aside an Arbitral Award to the Court of Appeal: An appraisal of the Nigerian law on whether leave is required

by cybzity | Sep 16, 2024 | Nigerian Law

View full publication Introduction The legal framework governing arbitration practice in virtually all jurisdictions recognises that circumstances may arise where an arbitral award may be unacceptable to a party owing to some defects considered germane to the conduct...
FAQS on the Deduction of Tax at Source (Withholding) Regulations 2024

FAQS on the Deduction of Tax at Source (Withholding) Regulations 2024

by cybzity | Jul 11, 2024 | FAQ

View full publication Part 1  The Minister of Finance recently signed the Deduction of Tax at Source (Withholding) Regulations 2024 (‘WHT Regulations 2024’ or ‘Regulations’). The Regulations, which have not been gazetted, concern the withholding tax regime in Nigeria....
Arbitral Award and the Defence of Res Judicata: Developments under Nigerian Law

Arbitral Award and the Defence of Res Judicata: Developments under Nigerian Law

by cybzity | May 28, 2024 | Nigerian Law

View full publication Introduction Res judicata is an equitable principle founded on public policy considerations and has been applied in the Nigerian justice system since its inception. It is predicated on the idea that a decision of a court of competent jurisdiction...
Exploring the Value Added Tax Regime in Nigeria: A Special Focus on its Application to Commercial Leases

Exploring the Value Added Tax Regime in Nigeria: A Special Focus on its Application to Commercial Leases

by cybzity | Apr 24, 2024 | Commercial Leases, Tax Regime

View full publication Introduction Value Added Tax (“VAT”) is charged and paid on the supply of all goods and services, except those specifically exempted under the first schedule to the Value Added Tax Act (the “VAT Act”). Prior to the Finance Act 2019 and the...
Resignation With Immediate Effect: Consequences for Employers and Employees under Nigerian Law

Resignation With Immediate Effect: Consequences for Employers and Employees under Nigerian Law

by cybzity | Mar 19, 2024 | Nigerian Law

View full publication Introduction  The National Industrial Court of Nigeria (“the NICN”), the court of first instance for employment disputes in Nigeria, is developing an interesting jurisprudence on the consequences of an employee terminating his employment contract...
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