Infrastructure, Power & Energy
We provide comprehensive legal expertise in infrastructure development, energy projects, and power generation across traditional and renewable sectors.
We support our Clients with:
Notable Experience
Cross Border Gas Pipeline
Advised on the review and amendment of the International Project Agreement and commercial agreements of the $974 million West Africa Gas Pipeline.
Domestic Gas Pipeline
Advised on the regulatory framework and commercial agreements for the $3 billion East West Offshore Gas Gathering System.
Health Infrastructure
Advised on the bid for and review of the public private partnership agreement of the US$60 million Lagos Medipark 140-bed multi-specialist hospital project
Real Estate
Advised on the financing and development of a US$20 million mixed-use real estate project, overseeing design, construction, and delivery of residential, commercial, and social infrastructure components.
Market Entry
Advised an international power and utilities company on market entry into Nigeria, including regulatory compliance, securing all required licenses, and establishing local operations in line with Nigerian legal and commercial frameworks.
Insights & Updates
Stream Financing in Nigeria: An Alternative Financing Strategy for Mineral Title Holders
Stream financing is a form of alternative financing whereby an investor or “streamer” provides upfront capital in exchange for a contractual right to purchase a portion of future mineral production, typically at a discounted price.
Mining Mergers and Acquisitions in Nigeria: Key Legal Considerations for Foreign Investors
This pattern of dormant and inactive mineral titles suggests that many existing promoters may be constrained by limited access to capital, technical expertise, or strategic partnerships necessary to advance projects beyond the licensing stage.
Defence & Security Financing in Nigeria: Recent Developments
The establishment of the Defence and Security Infrastructure Fund represents a significant step towards strengthening Nigeria’s security architecture
Taxation of Non-Residents in Nigeria
The Nigeria Tax Act 2025 has clarified and expanded the legal basis for the taxation of non-residents in Nigeria. Under the Act, non-resident persons can now be taxed under four broad categories: Capital Gains, Profits, Consumption of Imported Services, and Premiums/Nigerian Source Income. We discuss these broad categories below.
Permanent Establishment in Nigeria
The Nigeria Tax Act 2025 has clarified and expanded the legal definition of permanent establishment and the rules regarding the attribution of income and profits to a permanent establishment. Under the Nigeria Tax Act 2025, a permanent establishment is the taxable presence of a non-resident person in Nigeria.
Significant Economic Presence in Nigeria
The concept of Significant Economic Presence in Nigeria establishes a taxable nexus for non-resident companies or individuals that derive significant economic benefits from Nigeria, even if they do not have a traditional physical permanent establishment in the country. The concept of Significant Economic Presence is particularly relevant in the digital economy, including e-commerce, cloud computing, online advertising, online platforms, and other electronically mediated service
How Foreign Companies Can Legally Buy Minerals in Nigeria: A Buyer’s Guide
Section 94 of the Act prohibits anyone from purchasing any mineral without a valid license to purchase minerals issued by the Ministry of Mines and Steel Development (MMSD). This licence ensures that MMSD can monitor the origin, quality, and legality of mineral transactions, prevent smuggling, and to enforce reporting rules.
LASPA: Parking Regulations in Lagos State
Parking in Lagos is no longer an unregulated free-for-all. Since the enactment of the Lagos State Parking Authority Law, 2018 and the operational rollout of the Lagos State Parking Authority, the State has moved to bring both public and private parking under a unified regulatory framework.
Lagos State Publishes List of Over 170 Illegal Estates
The Lagos State Ministry of Physical Planning and Urban Development has issued a formal public notice identifying more than 170 real estate developments in Ibeju-Lekki, Epe, Eti-Osa, and other areas as non-compliant estates ( the "Illegal Estates Notice")
LASBCA “Request-for-Documents” Letters: Key Considerations
The Lagos State Building Control Agency (LASBCA) has begun mass-issuing “Request for Documents” notices to property owners in Lagos State.
Doing Business with the Nigerian Government: Key Considerations for Private Sector Players
From oil to infrastructure and digital regulation, Nigeria’s Federal Government sits at the center of the nation’s economic activity. For private investors, public partnerships can be transformative, but they’re also uniquely complex. This article distills practical lessons and legal insights for private companies seeking to engage the Nigerian Government effectively.
Evaluating Labour Guidelines and Cost Drivers in Nigeria's Oil & Gas Industry: A Review in Light of the Cost Efficiency Incentives Order, 2025
The recently issued Cost Efficiency Incentives Order, 2025 rightly identifies the need for efficiency in Nigeria's oil and gas sector. However, as we noted in o...