Publications
Explore thought leadership, legal commentary, and industry analysis authored by the professionals at MS&A Legal. Our articles reflect the depth of our expertise across diverse practice areas and offer practical perspectives on emerging legal issues.
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Arbitration
An Evaluation of customary Arbitration in Nigeria
Abdul-Ghaniy Anjorin examines the parameters laid down by the Supreme Court in proving a compelling customary arbitration.
Practice Notes
An Evaluation of Estate Planning Mechanisms in Nigeria
Abdul-Ghaniy Anjorin and Mazeedah Hassan examine various estate planning devices that may be employed by an estate owner to simplify the administration of his estate…
Case Review
Statutory Limitation Period and the Legal Basis for Suspension of Time Computation: A Review of Sifax Nigeria Limited v. Migfo Nigeria Limited
Abdul-Ghaniy Anjorin explores “Statutory Limitation Period and the Legal Basis for Suspension of Time Computation: A Review of Sifax Nigeria Limited v Migfo Nigeria Limited”.
Taxation
Rethinking the Taxation of Demurrage Income in Nigeria
Opeyemi Bello observes that the classification of demurrage earned by shipping companies on the late return of their containers by charterers as a non-freight income, and its treatment under the provision of the Companies Income Tax Act is a major concern to shipping companies