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2026 Edition
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Overview
The full-service law firm has one of the largest tax practices in Nigeria, with offices in Lagos, Port Harcourt, and Abuja. The Accra office in Ghana strengthens the firm's international reach and tax offerings. Tax partner Theophilus Emuwa heads the tax practice with the support of managing partner Adedapo Tunde-Olowu, SAN, a tax controversy specialist; tax partner Chinyerugo Ugoji, general corporate tax specialist; and tax partner Ugonna Ogbuagu, tax controversy expert. The tax practice leadership’s extensive industry and sector expertise in oil and gas, shipping, aviation, manufacturing, and financial services has assisted many multinational enterprises. Some of the recent clients include Wadia Ghandy, Sulzer Management Limited, Penningtons Manches Cooper, and Payspace.
Client feedback
“Very organised - the submissions are made timeously, and questions are answered quickly and comprehensively.”
“ǼLEX brings a strong command of Nigerian tax law and regulatory frameworks. Their ability to interpret nuanced provisions.”
“They are proactive in identifying legal risks and crafting multi-layered response strategies.”
“ǼLEX has shown a strong commitment to [our] interests, responding promptly to evolving developments and maintaining clear communication throughout. Their willingness to challenge regulatory overreach and pursue remedies reflects a client-first mindset.
“ǼLEX is not only strong in advisory work but also capable of transitioning seamlessly into litigation when necessary. Their readiness to file appeals and initiate court proceedings shows confidence in their legal position and a willingness to defend it rigorously.”
Linked Reviews
Tax
The full-service Nigerian law firm is headquartered in the capital of Nigeria, Lagos, and has offices in provinces such as Port Harcourt and Abuja. The tax practice offers a full-tax service with expertise in litigation and dispute resolution matters, which the team has experience across variety of industries: oil and gas, shipping, aviation, manufacturing and financial services. The tax team is led by four partners; for example, dedapo Tunde-Olowu is the managing partner heading the dispute resolution practice and Theophilus Emuwa is the tax partner heading the tax practice.
In mid-2022, the tax team represented oil and gas company Accugas Limited before the Federal High Court of Nigeria in a dispute on minimum tax exemption.
Client feedback
''they are very practical and quick. It is clear that they are very experienced in dealing with tax issues in Nigeria.''
''Aelex's tax team is very responsive and provide solid practical advice.''
''Aelex is highly reputable in the Nigeria oil and gas operations. Mobil Producing Nigeria (MPN) continues to retain their services because they provide detailed and balanced tax opinions in a timely manner. They also represent MPN in the Nigerian courts with positive outcomes. Lastly, their legal cost/charges are reasonable and competitive.''
''Members of the AELEX tax team have developed significant specialist skills and acquired profound experience from their involvement in some ground-breaking tax matters in Nigeria. Their experienced partners and associates deliver well-thought-through solutions and are exceptional in general tax advisory and controversy. They provide top-notch and I dare say bespoke services to us and keep us up to date regularly.''
''Proactive and dependable.''
''Prompt responsiveness to emails; great understanding of the tax laws in Nigeria;
and goes above and beyond to provide detailed information.''