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Unsettling Developments in Oil Spill Litigation in Nigeria:A Commentary on SPDC v Saakpa & Anor (2023) LPELR-61203 (CA)
Introduction The issue of whether the victims of an oil spill must bring their claim for compensation before the Nigerian courts under the regime provided by the Oil Pipelines Act continues to generate debate within the Nigerian legal community. ...
FAQS on the Deduction of Tax at Source (Withholding) Regulations 2024
This publication is part 2 of the FAQS on the Deduction of Tax at Source (Withholding) Regulations 2024 (‘the Regulations’). Part 1 of the publication can be found here. It is worth noting that on 2 October 2024, the Regulations were gazetted. The...
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
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 of...
FAQS on the Deduction of Tax at Source (Withholding) Regulations 2024
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
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
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 Finance...
Resignation With Immediate Effect: Consequences for Employers and Employees under Nigerian Law
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...
Abusive Use of Contempt Proceedings for Enforcement of Money Judgments in Nigeria
Introduction Legal systems all over the world have institutionalized various enforcement mechanisms to enable successful litigants who have obtained judgments, including money judgments, to realise the fruits of their judgments. In Nigeria, the...
Arrest of Ship in Nigeria and the new Admiralty Jurisdiction Procedure Rules 2023
Introduction The practice and procedure for arrest of ship in Nigeria are governed by the Admiralty Jurisdiction Procedure Rules applicable to the Federal High Court. On 18 May 2023, the Chief Judge of the Federal High Court “enacted” the Admiralty...