In accordance with the powers conferred upon it under Section 61 of the Federal Inland Revenue Service Establishment Act, the Federal Inland Revenue Service (FIRS) last year released the Non-Interest Finance (Taxation) Regulations 2022 (“NIFTR 2022”), with a commencement date of 1st April, 2022, to provide a fulcrum for the Read more…
1.0 Introduction The word ‘euthanasia’ was derived from two Greek words – ‘euthokos’ and ‘thantos’ which mean ‘cheerful’ and ‘death’ respectively. According to the Black’s Law Dictionary, euthanasia, which is also called ‘Mercy Killing’, is an act or practice of painlessly putting to death persons who suffer from painful and Read more…
Introduction Arbitration is a dispute resolution process agreed between parties that involves the submission of a dispute to one or more arbitrators who issue an award.[1] It is an alternative dispute resolution (ADR) mechanism because it enables the parties to settle their conflict amicably and outside of the jurisdiction of the courts. Read more…
1. INTRODUCTION Nigerian economy has passed through various developments from time immemorial with different economic policies. Before 1986, a medium-term “Development Plan” was adopted for key development frameworks aimed at restructuring the economy. For instance, the First National Development Plan (NDP) of 1962-1968 was propounded with the aim of placing Read more…
We at HARLEM Solicitors are consistently living by the honour of our founding vision of service and humanity, of inclusion and diversity. Our Principal Partner, Babatunde I.G. Lawal, Esq., led a team of HARLEMITES to the Abuja FCT venue of the Call to Bar ceremony (on both Tuesday, 6th November, Read more…
Introduction The issue of penalty for crossing legal boundaries is one that has piqued the curiousity of many scholars for many years. Although it has been criticized as a form of penal sanction, imprisonment of offenders remains a common punishment for crime as authorized by local and international human rights Read more…
Introduction The Nigerian startup ecosystem and digital technology space have experienced significant growth and innovation in the last decade. There is no doubt that the space has produced some of Africa’s leading digital technology across sectors, as well as excellent tech-preneurs with cutting-edge skills and scalable talent. From the finance Read more…
Introduction Debt is a specific amount of money owed by agreement or otherwise. According to Black law Dictionary, debt refers to “a sum of money due by certain and express agreement; or by bond for a determinate sum, a bill or note, a special bargain, or a rent reserved on Read more…
INTRODUCTION The regulation of the digital space has continually been a subject to form any legal discussions as the subject area has been without any definite regulation, or better put, has appeared as one that provides a tough nut to crack in the provision of its working legal framework to Read more…
INTRODUCTION Considering the reliance of financial institutions on Information and Communications Technology (ICT) to operate their business and the rising incidences of cyber threats and attacks targeted at Financial Institutions, it has become necessary to implement Cyber-security measures to mitigate against those crises. To this end, the platform on which Read more…