Articles &
Publications
Legal analysis, sector commentary, and thought leadership from the Stark Legal team.

FCCPC’s 2025 Consumer Credit Regulations: Navigating Compliance and Strategic Risk for Digital Lenders and Financial Institutions
Nigeria’s digital lending ecosystem has experienced rapid growth over the past few years, driven by fintech innovation, increased smartphone penetration, and rising demand for quick and accessible credit facilities.

Cross-Border Transactions and the Nigerian Tax Act, 2025
The Nigeria Tax Act 2025 (NTA 2025), introduces significant changes to the taxation of cross-border transactions involving Nigerian businesses. Beyond harmonising various tax statutes,the Act expands Nigeria’s...

Disputing Tax Assessments under the New Tax Laws: Things to Know
Introduction The Nigeria Tax Act, 2025 (NTA 2025) introduces important procedural and institutional changes to the manner in which tax disputes are initiated, reviewed, and resolved. While much attention has focused...

The Quiet Shift In Nigeria’s Tax Landscape Businesses Should Not Ignore
Introduction The Nigeria Tax Act, 2025 (NTA 2025) represents a significant evolution in the country’s fiscal and regulatory framework. Beyond adjustments to tax rates, the Act

Non-Disclosure of Conflict of Interest by Directors: How This Affects You
Have you ever wondered how undisclosed interests by Directors can affect your company? Even with the best intentions, directors who participate in decisions where they have personal stakes can...

FREEZING OF BANK ACCOUNTS: JUDICIAL OVERSIGHT AND THE EMERGING BALANCE
The question of whether a bank may lawfully restrict or freeze a customer’s account without first obtaining a court order has long occupied a central place in Nigerian banking and constitutional jurisprudence....

LEGAL ANALYSIS OF THE LICENSE REVOCATION OF HERITAGE BANK BY THE CENTRAL BANK OF NIGERIA AND ITS LIQUIDATION BY THE NIGERIA DEPOSIT INSURANCE CORPORATION
The banking sector is crucial for economic development and stability, acting as a key player in financial intermediation, facilitating payments, ...