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Analysis of the framework for taxation of gains derived by non-residents from disposal of shares in non-resident entities under the Nigeria Tax Act, 2025

BusinessDay Aug 21, 2025

Reshaping Nigeria’s Insurance Landscape: The recapitalisation mandate under the Nigerian Insurance Industry Reform Act 2025

Gbenga Biobaku & Co.; MAN hosts workshop with manufacturers, regulators to tackle counterfeiting and intellectual property protection in Nigeria

Navigating Nigeria’s GAID 2025: What Organisations need to know to ensure compliance

Power Sector Reform Implementation Series (1): The pricing framework for interconnected mini-grids

An order referring parties to arbitration and staying proceedings sine die is an interlocutory decision requiring the leave of the court

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Legal Business

Wrongful cancellation of a passenger’s flight renders an airline liable in damages

A director is personally liable for a company’s debt if they acted as a surety or guarantor in the transaction

BusinessDay Aug 14, 2025

LAW DIGEST WITH CLRN & ALP NG & Co. UNITY BANK PLC v. TAMBUWAL CONSTRUCTION AND TRADING COMPANY LTD &...

Planning for the Unpredictable: Understanding Force Majeure under Nigerian Law

BusinessDay Aug 14, 2025

Fourth in the “Commercial Disputes” Series Introduction Business thrives on planning, but reality rarely moves in a straight line. A...

Aluko & Oyebode announces key leadership changes to drive growth and market dominance

BusinessDay Aug 04, 2025

Aluko & Oyebode, a leading full-service law firm in Nigeria, announces key leadership changes that underscore its deep bench of...

Laying the matter to rest: Is shareholder approval of audited financial statements required at Annual General Meetings? - Part 2

BusinessDay Jul 31, 2025

Introduction In part 1, we discussed the legal framework governing company activities in Nigeria and the role of shareholders in...

Government as a referee for the private sector: The role of responsible governments for firms and private markets.

BusinessDay Jul 31, 2025

Government as Referee: Defining the Role. Referees in any sport ensure the game’s rules are followed during play. They also...

Aligning business objectives with regulatory expectations: A governance perspective

BusinessDay Jul 31, 2025

In an era defined by rapid regulatory changes and increasing stakeholder scrutiny spanning from ESG mandates to sweeping legal reforms,...

FG takes possession of residential properties in Ikoyi on court order

Parties are bound by their contractual choice of a foreign court

BusinessDay Jul 31, 2025

SQIMNGA NIGERIA LIMITED v. SYSTEMS APPLICATIONS PRODUCTS NIGERIA LTD. COURT OF APPEAL (LAGOS DIVISION) (DANIEL-KALIO; BOLAJI-YUSUF; ALIYU, JJ.CA) FACT In...

Inaccurate or misleading financial records by banks constitute a breach of customers’ data privacy rights

Claims for loss or damage to goods after discharge from a ship falls outside the Federal High Court’s Admiralty Jurisdiction

BusinessDay Jul 24, 2025

GLENYORK NIGERIA LIMITED & ANOR. v. PANALPINA WORLD TRANSPORT NIG. LIMITED SUPREME COURT OF NIGERIA (OGUNWUMIJU; AGIM; TSAMMANI; OGBUINYA; IDRIS,...

AELEX Advises Air Liquide Afrique S.A. on strategic divestment of majority stake in Air Liquide Nigeria PLC

BusinessDay Jul 24, 2025

AELEX acted legal counsel to Air Liquide Afrique S.A., the French parent company of the global industrial and medical gases...

Laying the matter to rest: Is shareholder approval of audited financial statements required at Annual General Meetings? Part I

BusinessDay Jul 24, 2025

Introduction Annual General Meetings (AGMs) are essential to corporate governance, acting as the main platform for shareholders to interact with...

Need for resignation by an employee to be voluntary

BusinessDay Jul 24, 2025

MR. ISRAEL DICKSON UFOT V. SHAWSAND MEDICAL CENTRE LTD. (SUIT NO: NICN/PHC/95/2020) Facts of the Case The Claimant (Mr. Israel...

Owo Church Attack Trial: Court hears how defendant alleges DSS abuse, intimidation, forced confession

The high court of Lagos State upholds The Nigerian Society of Engineers' ownership of Plot PC 2A on Engineering Close, Victoria Island and awards damages in the sum of N100 million against the Federal Government for trespass

BusinessDay Jul 17, 2025

AELEX is pleased to have successfully represented the Nigerian Society of Engineers (“NSE”) in Suit No: LD/94/2013 -The Nigerian Society...

Governance beyond balance sheet: Digital oversight as a fiduciary mandate for African boards

Boardroom series with Akpor Ikogho

BusinessDay Jul 17, 2025

Akpor Ikogho, Managing Partner at Mark Renee LP, is a corporate and commercial law expert with a focus on governance,...

Evidentiary status of trademark certificate of registration in legal proceedings: Commentary on the Court of Appeal’s decision in Accor v. Hotel Ibis Royale Ltd (CA/L/1215/2016)

BusinessDay Jul 17, 2025

Introduction In today’s globalized and competitive economy, trademarks have evolved to become more than just a word, logo or symbol....

The First 24 Hours of a Contract Dispute: Practical steps to protect your position

Collective bargaining agreements have no binding force unless they form part of an empoyee's contract of employment.

BusinessDay Jul 17, 2025

MR. CHARLES DAVIS v. WEST AFRICAN DRYDOCK LIMITED NATIONAL INDUSTRIAL COURT (PORT HARCOURT DIVISION) (BASHIR, J) FACTS Mr. Charles Davis...

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Analysis of the framework for taxation of gains derived by non-residents from disposal of shares in non-resident entities under the Nigeria Tax Act, 2025

Reshaping Nigeria’s Insurance Landscape: The recapitalisation mandate under the Nigerian Insurance Industry Reform Act 2025

Gbenga Biobaku & Co.; MAN hosts workshop with manufacturers, regulators to tackle counterfeiting and intellectual property protection in Nigeria

Navigating Nigeria’s GAID 2025: What Organisations need to know to ensure compliance

An order referring parties to arbitration and staying proceedings sine die is an interlocutory decision requiring the leave of the court

Legal Business

A director is personally liable for a company’s debt if they acted as a surety or guarantor in the transaction

Planning for the Unpredictable: Understanding Force Majeure under Nigerian Law

Aluko & Oyebode announces key leadership changes to drive growth and market dominance

Laying the matter to rest: Is shareholder approval of audited financial statements required at Annual General Meetings? - Part 2

Government as a referee for the private sector: The role of responsible governments for firms and private markets.

Aligning business objectives with regulatory expectations: A governance perspective

Parties are bound by their contractual choice of a foreign court

Claims for loss or damage to goods after discharge from a ship falls outside the Federal High Court’s Admiralty Jurisdiction

AELEX Advises Air Liquide Afrique S.A. on strategic divestment of majority stake in Air Liquide Nigeria PLC

Laying the matter to rest: Is shareholder approval of audited financial statements required at Annual General Meetings? Part I

Need for resignation by an employee to be voluntary

The high court of Lagos State upholds The Nigerian Society of Engineers' ownership of Plot PC 2A on Engineering Close, Victoria Island and awards damages in the sum of N100 million against the Federal Government for trespass

Boardroom series with Akpor Ikogho

Evidentiary status of trademark certificate of registration in legal proceedings: Commentary on the Court of Appeal’s decision in Accor v. Hotel Ibis Royale Ltd (CA/L/1215/2016)

Collective bargaining agreements have no binding force unless they form part of an empoyee's contract of employment.

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