Publications

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.

This 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.