Insights

President Bola Ahmed Tinubu on Thursday 6 July 2023, signed four (4) Executive Orders, among which is the Finance Act (Effective Date Variation) Order 2023. These Orders primarily vary recent amendments to laws which involve the imposition of taxes and custom duties....

In today’s rapidly changing business world, One of the key methods for improving organisational performance irrespective of size and sector is Strategic Management; it is the method of determining goals, designing strategies to achieve them, putting those strategies...

Fuel-Subsidy-ArticleDownload Fuel subsidies in Nigeria were initially introduced in the 1970s as a means to alleviate the impact of rising global oil prices on the Nigerian population. At the time, Nigeria was experiencing a significant increase in oil revenues due to...

Download PDF The Finance Act 2023 (“the Act”) was finally assented to by His Excellency, President Muhammadu Buhari on the 28th May 2023 just before he left office. It is the fourth of its kind since the reintroduction of the annual Finance Act in 2019. The Finance...

Introduction Stamp duty is a tax charged on written and electronic instruments, otherwise referred to as documents. It was first introduced to Nigeria via Ordinance 41 of 1939, but currently codified as the Stamp Duties Act, Cap S8, LFN 2004 (“SDA” or “the Act”)....

Business Model Reinvention as a Competitive StrategyDownload In today’s rapidly changing business world, one of the major ways to guarantee a competitive advantage is through business model review and reinvention. Existing scholarly investigations show that the focus...