In this July Extra Edition of TEMPLARS Transcripts, our Tax practice provide a round-up of the most significant insights and trends within Nigeria’s Taxation Fiscal space.
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.
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.
3 July 2025
Regulation of Drone Use in Nigeria: The Road Ahead
As drone technology continues to gain global traction, Nigeria’s drone industry is experiencing rapid growth. However, in contrast to jurisdictions such as the US, UK and Ghana, Nigeria’s 2023 Civil Aviation Regulations remain limited in scope.