LeLaw (Barristers & Solicitors)

Afolabi Elebiju
22 Adeola Hopewell Street By Access
A/H Branch

Tel: +234 703 244 8845 / 703 818 6924
Fax: N/A

Tax | Nigeria

Afolabi Elebiju is a versatile, deeply grounded multidisciplinary commercial lawyer who is also regarded as one of Nigeria’s leading tax regulatory specialists, especially on transactions structuring. The Founding Principal of LeLaw, he holds two Second Class Upper Honours (BA and LLB) degrees from OAU, Ile-Ife, as well as two LLMs from Harvard Law School (International Finance) and the University of Lagos (Corporate & Commercial Law). He was called to the Nigerian Bar in 1995. 

LeLaw provides qualitative business regulatory advisory and transaction services, civil and commercial litigation, as well as tax litigation and investment disputes strategy advisory. Prior to the firm’s inception, its Founding Principal had a storied career – leading multinational and Nigerian professional services firms and working for premium clients across all sectors on big-ticket local and cross-border transactions. His penultimate role prior to LeLaw included establishing and leading one of the most respected law firm tax practices in Nigeria. His exposure to ESG gained an added fillip when he became General Counsel in Nigeria’s pioneer PE firm, and he has continued to advise on ESG matters – in varying investment contexts – ever since.
LeLaw’s secret weapon is our insightful thought leadership. We authoritatively contribute to topical Nigerian legal regulatory business discourse, thereby attracting the attention of clients who then trust us with answering complex, existential questions for them. Our seminal publications are routinely cited by researchers and can be found in prestigious local and international media, including LeLaw’s Thought Leadership page.

We are proud to have been entrusted with significant engagements by our clients over the past 12 months. These include: 
co-counsel in a tax dispute of N97 billion involving an international upstream client; 
buyers’ co-counsel in a significant M&A transaction involving two related targets;
significant tax-related capital restructuring transaction advisory for an upstream group;
counsel in separate tax appeals, including an upstream client and a leading ICT player running into billions of Naira;
advising a client on consortium arrangements for increasing crude and gas production vide an FTSA, as well as commercialisation of the same through midstream and downstream projects, respectively;
representation in a US$25 million indemnification claim against an upstream asset holder and its financier service provider;
major VAT and stamp duties compliance strategy advisory engagements to a leading industry player;
advising on Nigerian entry, operating and exit strategies for leading multinational investors.

Nigeria is open for business, and we are looking forward to assist new and old clients take advantage of emerging opportunities in response to the reform policy initiatives of the President Tinubu administration. We are particularly poised to keep rendering Nigerian optimal entry strategy advisory and support to foreign investors, irrespective of their sectors.

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