
Wills vs Trust: Which is right for your legacy?
Building and preserving wealth is only part of securing a lasting legacy. Without a clear estate plan, succession challenges, disputes and delays can undermine years

Building and preserving wealth is only part of securing a lasting legacy. Without a clear estate plan, succession challenges, disputes and delays can undermine years

Foreign currency-denominated securities have the potential to provide Nigerian companies with access to long-term foreign currency funding while expanding investment opportunities for local and international

The Central Bank of Nigeria has opened Cohort 2 of its Regulatory Sandbox Programme, introducing dedicated VASP and Non-VASP Tracks for innovative financial solutions. The

A ceiling, or a concession? When assessing an incentive, what matters more for project sponsors, investors, and lenders: the size of the headline benefit, or

Nigeria has taken another significant step in the growth of its virtual and digital assets ecosystem with the signing of the Presidential Executive Order on

Prior to 2026, the taxation of collective investment schemes (“CISs”) in Nigeria was governed by fragmented provisions under the Companies Income Tax Act, the Personal

The Central Bank of Nigeria (“CBN”), on 1 July 2026, issued a circular titled “Interpretative Guidance on the Practical Operation of Sections 34(2)(b) and 40(2)

UUBO is pleased to have contributed to the 2026 Chambers and Partners Tax Controversy Global Practice Guide, authoring both the Law & Practice and Trends

Changing the interbank benchmark rates: from NIBOR to NOFR! On 17th April 2026, the Central Bank of Nigeria (“CBN”), in collaboration with the Financial Markets

Historically, mergers and acquisitions transactions in Nigeria have been structured with careful consideration of the tax implications arising from share disposals, business transfers, restructurings, and
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