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Understanding Reliefs and Exemptions in the 2026 Tax Reforms
Nigeria’s 2026 tax reforms introduce 50 reliefs and exemptions aimed at workers, retirees, investors, small businesses, and consumers. This guide breaks down the most important changes, explaining who benefits, how the incentives work, and why implementation will determine whether the reforms deliver their promised impact.
Dec 2, 20256 min read


The Weight of Blood
A stabbing victim refused a lifesaving blood transfusion because of her religious beliefs, and the man who attacked her argued that her decision, not his actions, caused her death. This Casefiles entry explores R v Blaue (1975) and the criminal law principles of causation, responsibility, and the “thin skull rule.”
Nov 28, 20254 min read


Nomination for the 25 Under 25 Awards
A reflection on being shortlisted for the 2025 25 Under 25 Awards under Active Citizenship & Government Engagement, and on the role of writing, civic education, and public engagement in shaping meaningful participation and policy conversations among young Nigerians.
Nov 24, 20251 min read


Nigeria’s New State Creation Proposal: Progress or Political Performance?
Nigeria may soon expand from 36 to 42 states, but will more states deliver better governance? This article examines the latest state creation proposal, tracing the history of state formation in Nigeria and questioning whether political fragmentation addresses the country’s deeper challenges of accountability, development, and fiscal sustainability.
Nov 12, 20255 min read


God, Guns, & Nigeria’s War Within.
For more than a decade, terrorism, banditry, and communal violence have tested Nigeria’s resilience. This essay examines the country’s security crisis through the lens of recent international attention, exploring the intersection of faith, politics, sovereignty, and the difficult question of how nations should respond when violence becomes a permanent feature of daily life.
Nov 4, 20257 min read


How I Killed My Mother (Or Not)
A son poisoned his mother intending to kill her, only for the court to discover she died from something entirely different. This Casefiles entry explores R v White (1910) and the criminal law principle of causation, asking whether bad intentions alone are enough for murder.
Oct 29, 20254 min read


Does Mercy Undermine Justice? : Unpacking the Maryam Sanda Pardon
Can mercy coexist with justice without weakening it? Using the controversial clemency granted to Maryam Sanda as a starting point, this piece examines the constitutional power of pardon in Nigeria and explores the tension between compassion, accountability, victims’ rights, and public confidence in the justice system.
Oct 25, 20255 min read


Happy Birthday, Mide.
A more personal reflection on another year of life, the journey behind building this writing platform, and gratitude for the readers, conversations, and support that have helped shape it into something meaningful.
Oct 11, 20251 min read


Calculating Your Personal Income Tax Under Nigeria’s New Tax Law
Confused about Nigeria’s new personal income tax rules? This practical guide breaks down the 2025 tax bands in simple terms, explaining how marginal rates, deductions, and reliefs work, with examples showing how much different earners could actually pay.
Oct 8, 20254 min read


State Power Grids: A Different Path for Nigeria's Electricity
What if Nigeria’s electricity problem is not a generation problem but an architecture problem? This piece explores the case for state and regional power grids, examining how decentralization under the Electricity Act 2023 could reshape accountability, competition, investment, and energy access across the country.
Oct 3, 20255 min read


Africa Research Writing Prize 2025 Honoree: Mide Alabi
A reflection on emerging as one of the honorees of the 2025 Africa Research Writing Prize organized by Column Content, the ideas behind the submitted essay on green energy transition, and the importance of ensuring host communities are not left behind in the push for renewable development.
Sep 16, 20251 min read


Whips, Chains, & Consent
Can a person legally consent to being harmed? This Casefiles entry examines R v Brown (1993), the controversial English criminal law case that tested the limits of consent, bodily autonomy, and the state’s role in regulating private conduct.
Aug 27, 20253 min read


The Flight of Mayegun
A bizarre airport confrontation involving Fuji icon K1 the Ultimate quickly became more than a celebrity story. This piece examines the legal, constitutional, and aviation safety issues surrounding the incident, asking where accountability begins when public conduct collides with public risk.
Aug 7, 20256 min read


Interview: How to Hold Your Local Government Chairman Accountable: A Conversation with Mide Alabi
In this Liberty Radio 91.7 FM interview with Tunji Oyeleke, Mide Alabi discusses local government accountability in Nigeria, citizens’ legal rights under the Freedom of Information Act, and the practical tools available for challenging corruption, bureaucratic obstruction, and poor governance at the grassroots level.
Aug 7, 20255 min read


Why Importation in Nigeria Could Get a Whole Lot More Expensive
Why could imported goods suddenly become more expensive in Nigeria? This piece examines the controversy surrounding the 4% FOB levy, Customs valuation practices, and how administrative discretion can quietly reshape the true cost of importation for businesses and consumers alike.
Aug 6, 20254 min read


It's Not My Fault!
A flooded coal mine in Victorian England gave rise to one of the most important principles in tort law. This #Casefiles entry explores Rylands v Fletcher (1868) and how it established the doctrine of strict liability for dangerous things that escape onto another person’s property.
Aug 4, 20254 min read


Interview: Lessons from Mandela on Active Citizenship
In a conversation with Osayuwamen Saleh on Ways TV under the EiE Nigeria platform, Ayomide Alabi reflects on Nelson Mandela’s legacy and explores questions of leadership, education, accountability, civic responsibility, and the role citizens play in shaping democratic institutions.
Jul 28, 20254 min read


Breaking the Export Trap: Why Africa needs to move towards value addition.
Why does Africa export cocoa and import chocolate, export crude oil and import refined fuel? This article examines the structural costs of commodity dependence and argues that long-term economic growth will depend on building industries that process, refine, and retain value within the continent.
Jul 18, 20256 min read


Brother Bernard & The Boardroom Battle
A procedural oversight during the removal of a bank CEO led to one of Nigeria’s most significant corporate law decisions. This #Casefiles entry examines Bernard Longe v. First Bank of Nigeria (2010) and how the Supreme Court reinforced the importance of due process, statutory rights, and corporate governance.
Jul 9, 20255 min read


The Trial of Brother Love
Sean “Diddy” Combs faced some of the most serious allegations in modern entertainment law, including racketeering and sex trafficking charges that carried the possibility of life imprisonment. This piece breaks down the legal issues, witness testimony, and verdict, while examining why the jury rejected the most severe counts.
Jul 2, 20255 min read
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