Introduction COVID-19 was declared a global pandemic on 11 March 2020. To curb its spread, many countries around the world declared national lockdowns on practically all forms of s
EXPLANATORY NOTES ON THE MODIFICATION INTRODUCED TO THE VALUE ADDED TAX ACT BY THE NIGERIAN FINANCE ACT 2019.
Introduction On 13 January 2020, the President of the Federal Republic of Nigeria passed into law, the Finance Act 2019 (the Finance Act), an omnibus legislation amending sev
CLARIFICATION ON THE MODIFICATION INTRODUCED TO THE STAMP DUTIES ACT BY THE NIGERIAN FINANCE ACT 2019.
Introduction Subject to the amendments by the Finance Act 2019 (“Finance Act”)to several provisions of the Stamp Duties Act (SDA) Chapter S8 LFN 2004 (as amended), the Federal
Introduction With businesses around the world severely impacted by the Covid-19 pandemic, many may require some form of restructuring in the near future. Even before the pandemic,
Introduction In Volume 1 of this Series, we discussed the concept of corporate reorganisations, a redesigning process that changes the ownership structure of a company to increase