Knowledge Centre

1 July 2026

Mergers and Acquisitions in Nigeria’s Oil and Gas Sector: Avoiding Gun-Jumping

Nigeria’s oil and gas Mergers & Acquisitions market is subject to increasingly rigorous regulatory oversight as competition law assumes a more prominent role alongside sector-specific approvals.

24 June 2026

Tax Acts 2025 Transition Guidelines: Key Commercial Insights for Businesses

The issuance of the General Transition Guidelines for the Tax Acts 2025 provides long-awaited clarity on one of the most significant tax reforms in Nigeria’s recent history.

15 June 2026

Court of Appeal Affirms Right of Pre-CAMA 2020 Private Companies to Operate with a Single Shareholder

On 10 June 2026, the Court of Appeal settled a question that has lingered since the enactment of CAMA 2020: can private companies incorporated before the legislation operate with a sole shareholder?

10 June 2026

Nigeria’s Net Billing Regulations 2026: Assessing Commercial Opportunity and Economic Viability

The Nigerian Electricity Regulatory Commission’s recently issued Net Billing Regulations 2026 mark a significant milestone in the evolution of Nigeria’s distributed renewable energy market.

2 June 2026

TEMPLARS Transcripts | Energy & Natural Resources June 2026

The June edition of the Energy and Natural Resources Digest highlights a shift from policy to execution across Nigeria and Ghana, with major projects advancing, regulatory oversight tightening, and strategic resource priorities taking centre stage.

1 June 2026

Greenwashing and Climate Litigation: Key Lessons for Nigeria’s Oil and Gas Industry

Climate litigation is evolving from an environmental concern into a material business risk.

26 May 2026

Pathways to Resolving Disputes in Nigeria’s Electricity Sector

The Federal High Court recently issued the Federal High Court (Nigerian Electricity Supply Industry) Practice Directions 2026, reinforcing the increasingly specialised framework governing dispute resolution within Nigeria’s electricity sector.

25 May 2026

TEMPLARS Transcripts: Tax Digest | May 2026

In the May 2026 edition of TEMPLARS Tax Transcripts, our Tax Practice examines recent administrative, legislative, and judicial developments shaping tax compliance and dispute resolution in Nigeria.

14 May 2026

Nigeria’s Upstream Decommissioning & Abandonment Regulations 2026: Key Changes and Commercial Implications

The Nigerian Upstream Petroleum Regulatory Commission (NUPRC) recently issued the Nigerian Upstream Decommissioning and Abandonment Regulations 2026, introducing material changes to Nigeria’s upstream decommissioning framework.

13 May 2026

Transiting From TaxPro Max to Rev360: Key Considerations for Nigerian Taxpayers

On 30 April 2026, the Nigeria Revenue Service launched Rev360, a new digital tax administration platform replacing TaxPro Max and consolidating key tax compliance and administrative functions within a single self-service system.

6 May 2026

TEMPLARS Transcripts | Energy & Natural Resources May 2026

The May edition of the TEMPLARS Transcripts: Energy and Natural Resources Digest highlights a more disciplined execution phase across Nigeria and Ghana, with firmer regulation, active project delivery, and clearer investment signals.

30 April 2026

TEMPLARS Responsible Business Report 2025

In 2025, across Nigeria and Ghana, TEMPLARS’ corporate social responsibility focused on access, institutional strength, and talent development as a core part of value creation.