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27/09/2025

THE TIGHT, PRECARIOUS ROLE OF A LAWYER.

Dear Future Lawyers,

1. Scenario

Many times, as a lawyer, you will be approached by a client seeking your legal advice or opinion. That is normal, and this is exactly why you are training to become a lawyer. However, you will also encounter potential clients who approach you, speak with you, and at the same time tell you what to do and how to do it. The main challenge in this kind of situation is that the client's aims may not be supported by the law. The client might even offer attractive fees if you succeed in doing what they want based on the facts. What should you do?

2. The Challenge

The challenge in the above scenario is that, on one hand, a lawyer faces the choice of either agreeing with the client, providing sympathetic advice to retain the client and secure significant fees, or standing firm on the correct legal position despite the risk of losing the client, even when faced with financial pressures.

3. What will you be required to do in Such a Situation?

Remember, when called to the bar, you will swear to defend the law and the constitution. You must also recognise that you are not a comforter but a professional with a duty to advise in accordance with the law, not merely to give comforting advice. Such advice would be like giving paracetamol to a malaria patient.

Judge Ismail Hussain, State Counsel, in his book titled ‘Practical Drafting Skills for Law Professionals’ 2019, on page 2017, states the following regarding giving legal advice or opinions:

“Never disregard the law. Do not be tempted to tell the client what they want to hear when, in fact, the law does not support their position. A false impression of a successful outcome, when the law says otherwise, is negligent advice, and you are not of any assistance to your paying client. “

He goes on to state that;

“The purpose of an opinion is to provide advice to a client. It is also important to understand your role as a lawyer. You are to present an opinion that is dispassionate and objective. It is not your role to present an opinion that will please the client or advocate an outcome desired by your client. If, on the facts presented to you, you conclude that the course of action desired by the client is not permitted in law, then say so.”

4. Conclusion

In your journey as a lawyer, you will encounter clients who demand specific actions, sometimes promising high fees, even if these actions conflict with legal standards. You will need to navigate the tension between satisfying the client and maintaining legal integrity. You must realise that your role as a professional is to provide advice rooted in law, rather than simply offering comforting or sympathetic opinions. The purpose of legal advice is to give impartial and objective guidance rather than tailoring opinions to please clients. This approach will help you avoid negligent advice and uphold professional responsibility.

27/09/2025

*QUESTIONS & ANSWERS ON THE NEW NIGERIA TAX LAW*

* (SPECIFIC FOCUS ON INDIVIDUALS AND SMALL BUSINESSES)

🟢 *Q1*:
* When will the new Nigeria Tax Act take effect?

*A1:*
* The new Nigeria Tax Act takes effect from *1st January 2026.*

🟢 *Q2*:
* Which specific individuals does the Nigerian Tax Law apply to?

*A2*:
* It applies to all individuals who earn income in Nigeria (workers, content creators, remote workers, influencers, traders, etc.) and to Nigerians earning income abroad if they are tax residents in Nigeria

🟢 *Q3*:
* Will transfers and deposits into my bank account be taxed?

*A3*:
* NO. Moving money around (via POS, transfers, deposits, or withdrawals) is not a taxable event. What is taxed is income earned.

🟢 *Q4*:
* Will the money I KEEP in my bank account be taxed from 2026?

*A4*
* NO.
* Just having money in your account is not taxable.
* Only the income you earn (like salary, business profits, or interest) is what can be taxed.

🟢 *Q5* :
* I’m a student with no job. Will I pay tax in 2026?

*A5*:
* NO.
* If you have no taxable income, you won't pay tax.

🟢 *Q6*:
* Will tax authorities now monitor bank accounts of businesses more closely?

*A6*:
* YES,
* It will be easier for authorities to track compliance.

However,
* Your bank balances will not be taxed; profits and income are.

🟢 *Q7* :
* Will I pay tax on the loan I borrow from Fairmoney or any lender?

*A7*:
* NO.
* Loans are not taxable given that they are not income.

* However, the interest income earned by Fairmoney will be taxed in their own hands.

🟢 *Q8*:
* I run a one-man business.

* Do I pay personal income tax or company income tax?

*A8*:
* If registered as an enterprise (business name), you pay Personal Income Tax.

* If registered as a limited liability company then you pay Company Income Tax.

🟢 *Q9*:
* If I sell shares and make a profit, will I pay tax in 2026?

*A9*:
* NO,
* as long as the shares you sold are not more than ₦150 million in value, and the gain is not above ₦10 million.

* However, if it is higher than this threshold, the gain becomes taxable.

🟢 *Q10*:
* I am a pensioner.
* Will my pension income be taxed in 2026?

*A10*:
* NO.
* Approved pension and retirement benefits are exempt from tax.

🟢 *Q11*:
* Are military salaries taxable?

*A11*:
* NO.
* The salaries of military officers are now tax-exempt.

🟢 *Q12*:
* Do creatives (authors, musicians, sportsmen) still enjoy tax exemptions on foreign income?

*A12*:
* NO.
* They must now pay Nigerian tax on their income earned within Nigeria and outside.

🟢 *Q13*:
* Are crypto gains taxable?

*A13*:
* YES.
* Profits from crypto, NFTs, and other digital assets are now taxed.

🟢 *Q14*:
* Who is exempt from personal income tax?

*A14*:
* Individuals earning the national minimum wage or less, and those earning below ₦800,000 annually, are exempt.

🟢 *Q15*:
* What are the new progressive tax bands?

*A15*:

👉First ₦800,000 @ 0%
👉Next ₦2.2m @ 15%
👉Next ₦9m @ 18%
👉Next ₦13m @ 21%
👉Next ₦25m @ 23%
👉Above ₦50m @ 25%

🟢 *Q16*:
* If I get a big severance package when leaving my job, will I pay tax on it?

*A16*:
* You won't pay tax if it is ₦50 million or less,
* BUT if it is more than the extra amount, it will be taxed using the progressive tax band in no 15 above.

🟢 *Q17* :
* If I earn dividends or rent from abroad,
* Will Nigeria tax it?

*A17*:
* Dividends, interests, rent, royalties earned from outside Nigeria are EXEMPT from tax provided they are brought into Nigeria through approved channels (banks).

🟢 *Q18*:
* If a soldier or anyone in the armed forces gets injured in service and starts receiving a disability pension, will it be taxed in Nigeria?

*A18*:
* NO.
* The disability pensions earned by the soldier or anyone in the armed forces will be completely tax-exempt.

🟢 *Q19*:
* My uncle wants to start an agricultural company next year.
* Will his company be taxed in Nigeria?

*A19*:
* NO.
* Agricultural companies such as those in crop production, livestock, forestry, dairy, and cocoa processing will enjoy a 5-year tax holiday from the date they begin operation.

🟢 *Q20*:
* Is income from Federal or State Government bonds taxable?

*A20*:
* NO,
* All government bonds are exempt from tax.

🟢 *Q21*:
* What does rent relief entail under the new tax law?

*A21*:
* YES.
* From 2026, individuals can claim rent relief of 20% of the annual rent paid, but capped at ₦500,000.

For instance,
* If your yearly rent is ₦5 million, 20% would be ₦1 million, but the law caps it at ₦500,000.

* To enjoy this relief, you must declare your actual rent and provide the details to the relevant tax authority.

🟢 *Q22*:
* I earn 6m yearly, will I be better off under the new tax law?

*A22*:
* Old law:

👉CRA = 20% of ₦6m (₦1.2m) + ₦200k = ₦1.4m.

👉Taxable income = ₦6m − ₦1.4m = ₦4.6m.

👉Applying old tax bands gives a total tax of ₦896,000.

👉New law (NTA 2025):
* Rent relief = ₦500k (must declare actual rent).

👉Taxable income = ₦6m − ₦500k = ₦5.5m.

👉Applying new bands:
* 👉First ₦800k @0% = 0

* 👉Next ₦2.2m @15% = ₦330k

* Remaining ₦2.5m @18% = ₦450k

* Under the new law, tax reduces from ₦896k to ₦780k, saving ₦116k.

* This will increase your net pay (take-home pay).

🟢 *Q23*:
* If my company's turnover is below ₦50 million, will I pay tax?

*A23*:
* NO.
* Small companies with a turnover of less than ₦50m are exempt from taxes.

🟢 *Q24*:
* As a remote worker in Nigeria for an international organisation, will I pay tax?

*A24*:
* YES,
* You will pay tax in Nigeria if the country where the international organisation is based exempts your salary under a treaty or diplomatic arrangement.

🟢 *Q25*:
* Will a foreigner earning a salary in Nigeria be taxed?

*A25*:
* NO,
* if their employer is a start-up,
* or operates in tech or creative arts, and their income is already taxed in their country of residence.

24/08/2025

*BE YE AWARE....*
That the new law that the National Assembly has passed:

*LEGAL NOTICE – 2025 CYBERCRIMES ACT*

*IS NOW IN FORCE*

The Federal Government has officially enacted the Cybercrimes Bill into law, meaning that all provisions contained in the Cybercrimes (Prohibition, Prevention, etc.) acts are now fully enforceable and binding across the country.

Everyone—especially online users, content creators, and administrators of digital platforms or social media groups—must take note of the following key provisions:

Key Offenses Under the Cybercrimes Act:

1. Unauthorized Access to Devices – Section 3:
Gaining access to someone else’s phone, computer, or digital device without their permission is a criminal offense.
🛑 Punishable by up to 5 years imprisonment.

2. Tampering with Data – Section 4:
Modifying, deleting, obstructing, or interfering with another person’s digital data without lawful authority is illegal.
🛑 Punishable by up to 5 years imprisonment.

3. Disclosure of Critical Information – Section 5:
Sharing classified, sensitive, or “critical information infrastructure” with unauthorized persons is a serious offense.
🛑 Punishable by up to 15 years imprisonment.

4. Recording Private Conversations – Section 10:
Recording private discussions without proper authorization, *even if you are a participant*, violates privacy laws.
🛑 Punishable by up to 2 years imprisonment.

5. Publishing False or Misleading Information – Section 19:
Spreading fake news or publishing content that is deliberately misleading or deceptive is a criminal act.
🛑 Punishable by up to 2 years imprisonment.

6. Online Harassment and Abuse – Section 22:
Posting content that is rude, vulgar, offensive, or indecent, especially with the intent to embarrass or humiliate others, is an offense.
🛑 Punishable by up to 2 years imprisonment.

7. Inciting Ethnic Hatred or Division – Section 24:
Attempting to provoke ethnic, religious, or tribal hatred through online or offline statements amounts to domestic terrorism.
🛑 Punishable by life imprisonment.

Note that if you are an Administrator of a WhatsApp Group, page, Telegram Channel, or Any Other Online Community

You can be held liable for the content shared by members if you knowingly allow illegal content to be posted or fail to moderate appropriately. As such, always monitor your groups, enforce community guidelines, and avoid circulating unverified or inflammatory content.

Stay Legally Protected

Ignorance of the law is no excuse. In this digital age, it is essential to understand and comply with the provisions of the Cybercrimes Act to avoid prosecution. Be responsible with your digital activities, and protect your legal and personal reputation.

18/08/2025

*PUBLIC SENSITISATION: KNOW YOUR RIGHTS ON POLICE STOP AND SEARCH*

The Nigerian Police Force is empowered by law to conduct stop-and-search operations, especially on highways, to prevent crime and protect public safety. However, there are clear legal limits to what they can do during such operations.

*Legal Basis for Stop and Search*
Section 4 of the Police Act, 2020 gives the police powers to prevent and detect crime, apprehend offenders, and preserve law and order.

Section 28 of the Police Act allows an officer to search any person or vehicle if there is reasonable suspicion that such person has in their possession stolen property, prohibited items, or any object related to the commission of an offence.

Section 29 of the Police Act requires that such searches be carried out with respect for the dignity and rights of the individual.

*Reasonable Suspicion is Key*
A stop-and-search must be based on reasonable suspicion, not just random harassment.
The officer must be able to explain what prompted the search. Suspicion should be linked to facts, not stereotypes or profiling.

*What Can be Searched*
Vehicles and visible compartments may be searched if there is reasonable suspicion.

The officer may ask you to open the boot or glove compartment.

Personal items such as handbags or briefcases may be inspected if linked to the suspected offence.

*What Cannot be Searched*
Mobile phones and laptops: These are private communication devices, and their contents are protected under Section 37 of the 1999 Constitution, which guarantees privacy of correspondence. Searching your phone without a court order or your consent is unlawful.

Personal luggage unrelated to the suspicion: A blanket search of your personal belongings without cause breaches your rights under the Constitution and the Administration of Criminal Justice Act (ACJA) 2015.

*Your Rights During Stop and Search*
Ask the officer to identify themselves and produce their ID card.

You are entitled to know the reason for the stop and search.

The search must be done respectfully and in your presence.

You have the right to politely refuse unlawful requests, such as random phone checks without a warrant.

If a police officer conducts an unlawful search or violates your rights:

Take note of their name, rank, and service number.

Document the incident (audio, video, or written record).

Report to the nearest police command, the Police Complaints Response Unit (CRU), or the Nigerian Bar Association Human Rights Committee.

Remember:
*The law allows the police to stop and search for public safety, but it also protects you from arbitrary and unlawful intrusion. Assert your rights calmly and respectfully, and always report abuses.*

18/08/2025

*THE LAWYER’S CRIME DIARY*

*THE OFFENCE OF AFFRAY*

The offence of affray is committed when two or more persons takes part in a fight in a public place. See *Suleman & Anor. v. COP Plateau State (2008) LPELR-3126 (SC)*

*INGREDIENTS*
In order to secure the conviction of an accused, the following ingredients must be established:

a. Indulgence in fighting by two or more persons
b. The fight must take place in a public place.
c. Such fighting must also result in the disturbance of public peace and atmosphere.
*See Makanjuola v State (2021) LPELR-54998 (SC)*

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