The demand for roads, bridges, energy, water and other infrastructure goods is growing exponentially. The recent model of private participation in provision of infrastructure that traditionally was government’s sole responsibility has raised the stakes considerably. Investments are large and the risks are high. Success in what are often complex, highly structured transactions demand a thorough understanding of technology and economics, while dealing with intricate regulatory schemes, volatile and competitive markets, and uncertain government policy. Our leading practice offers local and global knowledge and experience, as well as sophisticated financial, technology, pragmatic and operational insights. We base our work on an in-depth appreciation of the business and commercial objectives of each project and our execution is professional, responsive and results-oriented. How We Can Help • Infrastructure – We represent sponsors, lenders, contractors and government agencies involved in major infrastructure projects, including the development, financing and construction of roads, bridges, and other major infrastructure projects. Our lawyers also advise on all stages of projects, including financing, regulatory, privatisations and permitting requirements. • PPPs- We provide a comprehensive service to clients on all phases of such projects, including assisting with due diligence matters, advising on project structuring and the negotiation and drafting of concession, const
Our representation reflects the varied nature of Nigerian businesses. These include banking and financial institutions, manufacturers, wholesalers and retailers, and corporate and business service providers, including insurance brokers and accountants. Working with our team will give you access to lawyers who: • Have a sound knowledge of commercial issues and a pragmatic approach to managing corporate matters and transactions. • Make themselves available for clients and pride themselves on their responsiveness. • Combine strength in company law, entertainment law, finance, tax, competition law, intellectual property, information technology and employment law. How We Can Help Our core corporate advisory team comprises lawyers, with experience in advising on, structuring and documenting business and finance transactions. We provide both a public and a private sector perspective on commercial transactions. To deliver better outcomes to our clients, we concentrate on developing responsive working relationships. We do this by providing advice quickly, taking a hands-on approach to matters, and presenting complex commercial arrangements in a way that is readily understood by non-lawyers. We also provide tailor-made company secretarial services to companies documenting every aspect of a company’s life and growth through required statutory filings and effective minutes taking.
M&C’s finance and banking team focuses on giving advice to banks and non-bank lenders on their commercial and retail lending, and on financing transactions at all levels, from bulk residential loans to complex structured finance transactions. Working with our team will bring you: • Long standing experience of advising on and drafting security documentation. • Excellent access to senior and highly experienced lawyers. Hands-on involvement in matters. • Commonsense, cost-effective and first-class legal services How We Can Help Our role is to protect our clients’ legal interests whilst providing commercial and practical solutions to legal issues as they arise. When it comes to lending transactions, our approach is to understand what it is that all parties want to achieve and to develop a suitable response. Just as importantly, by meeting the cost and quality expectations of our clients’ customers, we are able to support our clients’ business objectives and help to preserve their brand images and reputations. In delivering services, we have substantial information technology resources that enable us to deliver large-scale services, such as mortgage documentation, without diminishing the quality of our service.
Businesses today operate in an intensely competitive global marketplace. Cross-border transactions introduce a host of variables. This makes commercial and other disputes inevitable. Navigating successfully requires a combination of global experience and local knowledge. At M&C, our lawyers assess clients’ legal risks and liabilities and identify problems before they arise. When disputes occur, we assist in devising and implementing the right strategy. Where litigation is required, our lawyers have the experience and knowledge to tackle complex issues in court, advocating aggressively and incisively for clients. Where arbitration, mediation or other forms of Alternative Dispute resolution (ADR) are the best approach, our lawyers are recognized among the world's best. How We Can Help • Strategic litigation analysis – Opinions and strategy development and articulation regarding potential liability. Proactive potential and pre-litigation planning - all designed to help manage risk on a global, regional and local basis. • Superior Case Management - Continuing case analysis including facts and issues analysis, case calendaring, tracking of contact and case participants, deposition analysis, case research and timeline generation. • Litigation services - From contractual engagements to shareholder disputes, white collar crime, securities litigation, fraud to asset tracing we guide our clients through all aspects of the litigation/ arbitral process. This process in
At Mint & Cliff LP, we provide strategic legal support to start-ups, entrepreneurs, and emerging businesses at every stage of their growth journey. We understand the unique challenges faced by new and innovative businesses, and we work closely with founders to build strong legal and commercial foundations for sustainable growth. Our Start-Up Advisory services cover business structuring and incorporation, regulatory compliance, shareholders’ agreements, founders’ agreements, contract drafting and review, employment matters, intellectual property protection, fundraising support, and general commercial advisory. We help clients identify and manage legal risks while positioning their businesses for growth, investment, and long-term success. By combining commercial insight with practical legal solutions, we support start-ups in navigating complex business environments with confidence, clarity, and strategic direction.
Managing Partner
Samuel is the Managing Partner of Mint & Cliff LP, where he leads the firm’s corporate and commercial practice with a strong focus on delivering practical, business-oriented legal solutions. He advises businesses, start-ups, and corporate institutions on a broad range of matters including corporate governance, commercial transactions, regulatory compliance, contract management, employment law, and business advisory. Known for his analytical approach and commercial awareness, Samuel combines technical legal expertise with a deep understanding of the operational realities faced by modern businesses. He is committed to helping clients navigate complex legal and regulatory environments while supporting sustainable business growth and strategic decision-making. Samuel is passionate about excellence, professionalism, and client-centered service, and he continues to build Mint & Cliff LP as a modern law firm dedicated to integrity, innovation, and value-driven legal representation.
Partner
Elizabeth Adelabu is a Partner at Mint & Cliff LP, where she leads the firm’s Technology, Entertainment, and Intellectual Property Practice. She advises clients across the technology, creative, and business sectors on a wide range of legal and regulatory matters involving intellectual property protection, technology transactions, digital business operations, media and entertainment law, licensing, data privacy, and commercial agreements. Elizabeth is recognized for her commercially focused and forward-thinking approach to legal advisory, helping innovators, creators, start-ups, and businesses navigate the rapidly evolving digital and creative landscape. Her practice is centered on providing practical, strategic, and business-oriented solutions that protect innovation, support growth, and create long-term value for clients. With a strong commitment to professionalism, innovation, and excellence, Elizabeth plays a key role in advancing the firm’s vision of delivering modern legal services tailored to the needs of emerging industries and dynamic businesses.
Senior Associate
Lucy Aguda is a Senior Associate at Mint & Cliff LP, where she contributes to the firm’s corporate, commercial, and dispute resolution practice. She advises clients on a wide range of legal matters, including corporate governance, regulatory compliance, commercial transactions, contract drafting and review, employment law, and dispute resolution. Her dispute resolution practice covers negotiation, mediation, and litigation support, with a focus on achieving practical and commercially viable outcomes for clients. She is known for her structured approach to problem-solving and her ability to manage complex legal issues with clarity and precision. Lucy combines strong analytical skills with a detail-oriented mindset, ensuring that legal risks are effectively managed while supporting clients’ business objectives. She is committed to delivering responsive, high-quality legal services aligned with the firm’s values of professionalism, excellence, and client-focused solutions.
Associate
Chigozie Okafor is an Associate at Mint & Cliff LP, where he supports the firm’s corporate and commercial practice with a focus on delivering practical and solution-oriented legal services to clients. He is involved in advising on corporate and commercial transactions, regulatory compliance, contract drafting and review, and general business advisory matters. He also assists in dispute resolution matters, providing legal research, case preparation, and strategic support in negotiations and proceedings. Chigozie is known for his diligence, strong research skills, and attention to detail. He is committed to developing robust legal solutions that align with clients’ commercial objectives while ensuring compliance with applicable laws and regulations. He continues to build his expertise across key practice areas, contributing to the firm’s commitment to professionalism, responsiveness, and excellence in legal service delivery.
This publication explains how the reforms reshape personal and corporate compliance expectations in Nigeria. Key changes covered include a more progressive personal income tax regime, clearer rules on who is treated as resident and taxed on worldwide income, and the creation of a Tax Ombuds Office to address taxpayer complaints. It also flags the significantly increased penalties for non-compliance and the new obligation to disclose tax planning arrangements, signalling a marked shift toward transparency and enforcement.
Read MoreThis Publications focuses on the broader jurisprudential impact of the NICN judgment, particularly its expanded treatment of unfair labour practice through constitutional jurisdiction and international standards. It summarises the Court’s view that oppressive employment practices-such as withholding written terms for years, arbitrary transfers of supervisory control, and refusal to pay terminal benefits-can amount to a serious violation of dignity at work. The piece also notes the Court’s stance on representative actions and its careful distinction of earlier appellate authorities, positioning the decision as a strong warning to employers that disguised employment structures will not defeat statutory rights.
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