Regulatory approval in Nigeria’s upstream oil and gas sector is no longer a procedural formality. This paper examines how post-2024 petroleum regulations have transformed regulatory consent into a major source of transaction risk, reshaping deal structuring, valuation, due diligence, and execution in upstream M&A.

Can your bank freeze your account without first obtaining a court order? This #Casefiles entry examines Ecobank Nigeria Ltd v. Osunde Ehirement Clement, the Court of Appeal decision that reshaped Nigerian banking law on account restrictions, fraud prevention, and compliance powers.

A dispute over maritime levies escalated into one of Nigeria’s most significant energy-sector legal battles, complete with statutory guarantees, regulatory confrontation, and the blockade of LNG vessels. This Casefiles entry examines NLNG v. NIMASA (2026) and what the Supreme Court’s decision means for investor confidence, regulatory power, and the sanctity of government assurances in Nigeria.

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.

Can a person create a company so separate from themselves that they can effectively sue themselves? This Casefiles entry explores Salomon v. A. Salomon & Co. Ltd. (1897), the landmark case that established the principle of separate legal personality and shaped modern company law.

Can a bank be blamed for sending your money too quickly or for refusing to send it at all? This piece explores the Quincecare duty, the legal principle requiring banks to act on suspicious transactions, and the difficult balance between protecting customers and interfering with their financial autonomy.