Trademark registration in Nigeria is a process that is initiated by the applicant filing an application in any of the 45 class(es) under which his goods or services may be registered,. Once the application is accepted by the Registry after an examination has been conducted, an acceptance letter is issued to the applicant and thereafter, the mark is published on a Trademark Journal. The acceptance of the mark by the Registry is not an evidence that the mark will be or has been registered. This article outlines how an applicant may still lose his trademark registration for failure to respond to any opposition by third parties. Under section 20 of the Nigeria’s Trade Mark Act, any person may, within two months from the date of publication of marks in the Trademark Journal, give notice to the Registrar of opposition to the Registration. This notice is required to be given in writing and in a prescribed Manner. The stages in opposition of trademark under the Act are simplified as follows: 1...

INTRODUCTION  Taxation is an integral part of a nation’s economy as it constitutes a major source whereby the government may generate revenue in order to perform its civic duties of paying salaries an providing basic social amenities in the states. However, it is no doubt that the burden of tax placed on citizens is quite enormous considering the various angles from where citizens are expected to regularly remit as tax, a portion of their income from every of their business dealings both directly and indirectly. This article therefore seeks to bring to the fore the available interventions in various tax enactments, legislations and government directives which taxpayers (especially small business owners, start-ups and investors) can leverage upon in order to mitigate the burden of taxes especially in the face of the economic challenges which has accompanied the covid-19 pandemic. SCOPE OF TAXATION The current scope of taxation is relatively wide as taxes are charged on all incomes, ...