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Thursday 5 November 2026 · Abuja edition
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Sovereign Partners

Barristers, solicitors and arbitrators · Gwarinpa, Abuja · Since 1998

Sovereign Partners
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The Brief, issue 14

Law, explained plainly, once a month

Practical writing from our partners for companies, families and founders in Abuja. No jargon, and nothing you need a law degree to use.

In brief

Short notes for this month

Filter by area. Each note is complete in itself.

Tax

VAT on digital services: what Abuja vendors should check

If you sell software or online services, confirm whether your invoices show VAT correctly and whether foreign suppliers you pay should be charging it. A one-hour review with our tax team usually answers the question.

Employment

Pension remittance deadlines and the cost of being late

Late pension remittances attract penalties and can block tax clearance certificates. Set a monthly reminder five days before the deadline and keep proof of each remittance with payroll records.

Corporate

Annual returns: the small filing that blocks big deals

Investors and lenders search the company registry. Missing annual returns slow down due diligence and can attract penalties. We can bring a company up to date in a few weeks.

Real estate

Tenancy renewals in the FCT: give notice in writing

Landlords and tenants should give and keep written notice of renewal or termination. Verbal agreements cause most of the tenancy disputes we see at our free clinic.

Banking

Personal guarantees: read before you sign

Directors are often asked to guarantee company loans. Ask whether the guarantee is limited, how long it lasts and what happens when the loan is refinanced.

Energy

Estate power: who owns the generator contract

Estates that buy power from a private provider should check who signed the supply contract, what happens when the estate association changes and how tariffs are reviewed.

Write it down, date it, and keep a copy. Half of litigation is people who did not.
Efe Oghenekaro, senior associate, disputes

Seminars

Upcoming briefings in chambers

DateTopicWho should comeCost
21 November 2026Data protection for Abuja SMEsOwners and managersFree, booking needed
4 December 2026Buying land safely in the FCTFamilies and investorsFree
15 January 2027Year-end employment checkHR teams₦15,000 with lunch

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