Writings

Rule 16 of the Rules of Professional Conduct for Legal Practitioners provides that a lawyer has a duty to represent his client competently and must bring to the representation the legal knowledge, skill, thoroughness, and preparation necessary for the representation. Ordinarily, this rule is technology-neutral when considered explicitly. However, as the practice of the legal profession has increasingly become dependent on technology, thoroughness and preparation must, of necessity, include proficiency with the instruments needed to prosecute or defend a client’s cause of action efficiently and provide competent legal advice.

Nigeria's foreign exchange management and tax policies have long suffered from myriad challenges in regulation, implementation, and enforcement. However, catalysed by the Tinubu administration's ambitious economic agenda, Nigeria now stands at the cusp of another major overhaul of its foreign exchange and tax frameworks. The slate of proposals by the Presidential Committee on Fiscal Policy and Tax Reforms, recently approved by President Bola Ahmed Tinubu, aims to expand the tax base, raise income tax thresholds, liberalise access to foreign exchange, and curb black market activities. While these reforms have generated optimism about boosting Africa's largest economy, immense obstacles remain in translating the plans into realities on the ground. This article examines the headwinds facing Nigeria as it attempts to overhaul two linchpins of its economic framework - taxation and foreign exchange management. We analyse the interests, incentives and capabilities required to transform ambitious blueprints into tangible outcomes.

The political climate in Africa has been turbulent since August 2020, with a wave of abrupt military coups upending nascent, developing, and struggling democracies across West and East Africa. From an averagely considered perspective, these unilateral military takeovers represent a concerning regression to Africa’s chaotic early post-independence days. However, a closer examination reveals nuances beyond this simplified narrative.

In this very concise piece, I explored the concept of NFTs and the effects of the Nigerian Taxation Regime on creators and investors. I critically sought to determine circumstances where one could legally avoid incurring tax liabilities as well as the tax responsibilities that one could incur by engaging in transactions with NFTs. However, I do not fail to note that the chances of tax avoidance are extremely slim.

The Nigerian primary education sector has through the years been plagued by a number of phenomena amongst which are child labour and child abuse. The Almajiri system in another light has not always been considered a problem to the primary education system not until recent studies and developments proved contrary.