Knowledge Centre

13 August 2025

Nigeria’s Supreme Court in Melrose Case Clarifies Burden of Proof in Asset Forfeiture

This article analyses the evolving legal standards surrounding non-conviction based (civil) asset forfeiture in Nigeria.

12 August 2025

TEMPLARS Transcripts: Energy & Natural Resources Digest | August 2025

The August edition of the TEMPLARS Transcripts: Energy & Natural Resources Digest reviews recent developments in Ghana and Nigeria’s energy sectors.

5 August 2025

The Power of a Nigerian Court to Set Aside a Foreign Arbitral Award: Where Do Things Stand?

Recent Nigerian court rulings have reignited debate over whether Nigerian courts can set aside foreign seated arbitral awards.

4 August 2025

Emergency Arbitration and Interim Measures in Construction: Risk Management Strategies

This article examines how emergency arbitration and interim measures, now formally recognised under Nigeria’s Arbitration and Mediation Act, 2023, offer a strategic layer of risk management in construction disputes.

30 July 2025

Supreme Court Affirms Jurisdiction of the Tax Appeal Tribunal: Implications for Tax Disputes in Nigeria

Recently, the Supreme Court of Nigeria delivered a landmark judgment in TSKJ Construcoes Internacional Sociedade Uniperssoal LDA v. Federal Inland Revenue Service (SC/955/2017), affirming the jurisdiction of the Tax Appeal Tribunal (TAT).

29 July 2025

TEMPLARS Transcripts: Tax Digest | July 2025

In this July 2025 edition of TEMPLARS Tax Transcripts, our Tax Practice shares key developments across tax legislation, administration, and judicial decisions.

28 July 2025

Legal Capacity of a Notify Party: A Review of The Court of Appeal’s Judgment.

The Article examines the Court of Appeal’s decision in Nigeria Engineering Works Ltd v. NCS Board & Ors, which controversially broadens the legal capacity to sue under a bill of lading to Notify Parties.

22 July 2025

Tax Management Mechanics in Nigerian Commercial Contracts

In Nigeria’s evolving tax environment, clear and strategic contract drafting is essential.

21 July 2025

M&A, Restructuring, Creating and Enforcing Security Under Nigeria’s Upstream Petroleum Regulations

During the last round of upstream divestments by IOCs, about US$5 Billion of assets were changing hands when the Nigerian Upstream Petroleum (Assignment of Interests) Regulations, 2024 (the “Regulations”) were introduced.

17 July 2025

Understanding the New Nigerian Tax Regime: Key changes and impact

The tax and regulatory landscape in Nigeria has been evolving rapidly, with significant changes introduced since 2020 through annual Finance Acts.

16 July 2025

TEMPLARS Transcripts: Energy & Natural Resources Digest | July 2025

In July’s edition of the TEMPLARS Transcripts: Energy Digest, we offer an in‑depth review signaling shifting regulatory priorities and fresh investment prospects shaping Nigeria and Ghana’s energy landscape.

14 July 2025

Revisiting the Autonomy Principle in Financial Instruments: Application in Domestic and Cross-Border Contracts

Financial instruments such as letters of credit are recognised all over the world as mechanisms for mitigating the payment obligations of contracting counterparties.