Publications & Insights

Preserving Value in Challenging times


Get all publications and materials from the Debt Restructuring Breakfast event session

An economic assessment of key sectors of opportunity for UK businesses in Nigeria


We’ve identified six goods and service exports that we expect will offer UK businesses the greatest potential for growth. These goods and services reflect the UK’s comparative advantage and Nigeria’s likely import pattern as it develops

Advisory Outlook


Advisory outlook

Economy Alert


Economy Alert

Tax Watch


Tax Watch

Tax Bites


Tax bites

Climate Change – Back to the Basics Why the SUN Matters (Part one)


Identifying with the sun as the primary source of energy helps us lay the foundation for understanding the earth's climate system and its scheme for energy equilibrium.

Dividend from gas profit is liable to WHT but balancing charge is not liable to Education Tax - TAT


The Tax Appeal Tribunal (TAT) reaffirms previous decisions on deductibility of interest on related party loans, applicability of WHT to gas profits amongst other issues. Therefore, taxpayers can take some comfort in TAT’s consistency.

Guess how many Nigerians pay tax and how our government spends the money


The NBS recently released tax collection data by all 36 states of the federation which totalled N683.6 billion out of which Lagos state accounted for N268 bn or 40% of the total revenue collected by all the states of the federation in 2015.

Taxation and Governance - Part 1 (political leadership)


Studies have shown that proper taxation has a direct relationship to political governance. These are challenging times in Nigerian economic history and this ‘challenge’ creates an opportunity for the government to restructure the tax system in Nigeria to serve as a sustainable source of revenue.