Feature/OPED
Hidden Extra Tax ‘Tie’ for Parents Visiting Children Studying in the UK
By Julie Howard and Annabella King
There is a significant overhaul in UK tax legislation coming into effect come April of this year and going forwards exposure to UK tax will focus more closely on the length of an individual’s UK residence status. HNW Nigerians whose children are studying in the UK may not be aware that they could be UK resident on the basis of fewer days spent in the UK than expected. This will be dependent on their connections to the UK, including the time their children spend in the UK during school holidays and how much the parents see their children in the UK. It is vital that HNW Nigerians with connections to the UK clue up on this to avoid being caught out.
The new rules and UK residence
From 6 April 2025, the current “non-dom” regime will be replaced with a new residence-based regime.The concept of domicile will be abolished as a connecting factor for UK tax purposes and the remittance basis of taxation will be abolished from 6 April 2025.
Individuals moving to the UK from Africa, who have not been UK resident in any of the previous 10 years, will be eligible to claim a new favourable regime for those first 4 years whereby they will not pay UK tax on foreign income and foreign chargeable gains (known as FIG) even if these are brought into the UK. For individuals who have been UK tax resident for fewer than 4 tax years from 6 April 2025, they will be able to claim this favourable regime for the balance of their first 4 years of UK residence– assuming they meet the requirement of non-residence in the 10 years before they moved to the UK. The UK tax year runs from 6 April to the following 5 April.
For UK tax purposes, liability to inheritance tax has historically been based on the concept of domicile, which is essentially where someone regards their permanent home. From 6 April 2025, domicile will cease to be a connecting factor for inheritance tax purposes. Instead, it will be based on UK residence with an individual becoming subject to inheritance tax on their worldwide estate once they have been UK tax resident for 10 of the previous 20 tax years, known as a “long term resident”.
Whether or not an individual is UK resident will therefore be extremely important under the new rules.The UK has a statutory residence test (the SRT) to determine an individual’s residence status for UK tax purposes. The SRT breaks down into three tests which must be considered in order: firstly, the automatic non-residence test; secondly, the automatic UK residence test; and finallythe sufficient ties test. Whilst the SRT sets out a clear test to determine an individual’s residence, there are still some areas of uncertainty. For example, many of the definitions used, such as “work” and “home” are specific to the legislation and not straightforward and there are specific pitfalls to be aware of such as the hidden extra “tie” for parents visiting children who are studying in the UK.
Hidden extra tax “tie”
For individuals who are not automatically UK resident or automatically non-UK resident under the automatic tests of the SRT, whether they are UK resident will depend on the number of “ties” (i.e. links) that they have with the UK. There are five different ties:
- Family tie – your spouse/civil partner or common law equivalent or minor child/children are UK resident
- Work tie – you work in the UK for at least 40 days (and this applies if you work for more than three hours a day)
- Accommodation tie – you have a place to live in the UK (i.e. a home, a holiday home or accommodation otherwise available to you) which is available for a continuous period of at least 91 days in the tax year and you spend at least one night there in that year. This can include accommodation owned by relatives if certain conditions are met and also rental properties
- 90 day tie – you spent more than 90 days in the UK in either of the previous two tax years
- Country tie – you spent more days in the UK in that tax year than in any other single country (this tie only applies to “leavers” – i.e. individuals who are ceasing UK residence).
African parents with minor children studying in the UK may have a “family tie” on top of other ties and this will reduce the number of days that they are able to spend in the UK without becoming UK resident under the SRT.
Parents witha child under the age of 18 who is in full-time education in the UK should be aware that they may acquire a “family tie” by reason of their childbeing educated in the UK. This will occur iftheir child spends 21 days or more in the UK outside of term time, for example, during the main Christmas, Easter and Summer holidays (the half-term breaks are regarded as term-time); and they see their children on 61 days or more in the UK during the tax year.
If, for example, a child was to spend a week in the UK before term started in September and two weeks in the UK during the Christmas holidays (rather than returning to Africa or going on holiday somewhere outside the UK), this 21 day limit could easily be exceeded and then it would be important for the parent to keep below the 61 day limit to avoid a family tie.
If the parent did acquire a family tie as a result of the above limits being exceeded, they could end up being UK tax resident on the basis of a lower number of days spent in the UK than expected if, for example, they also have available accommodation in the UK and work for more than 3 hours a day on 40 days or more during the tax year– giving a total of 3 ties.
Nigerian parents with children studying in the UK should take advice on their UK residence position if they are unsure as to how much time they can spend in the UK without becoming UK resident.
Julie Howard is a Private Client and Tax Partner at Boodle Hatfield and Annabella King is an Associate

Feature/OPED
Designing Africa’s Power Systems for Reality, not Abstraction
By Louis Strydom
Last year, I argued in my piece Lean Carbon, Just Power that a limited and temporary increase in African carbon emissions is justified to meet the continent’s urgent electrification needs.
That position was not a retreat from climate ambition. It laid out a credible lean-carbon pathway that reconciles power systems development realities with climate arithmetic.
The central question remains: not whether emissions must fall, but how much temporary headroom is tolerable to accelerate energy prosperity for a continent responsible for roughly 4% of global CO2.
The flexibility equation
The future of Africa’s electrification is neither “all renewables tomorrow” nor “gas indefinitely”. Intermittent renewables alone cannot power the continent’s fragile grids at scale. Solar and wind require highly dispatchable power capacity to ensure the reliability of the system.
The real choice is not between renewables and fossil fuels in the abstract; it is between flexible firm power that complements solar and wind, and the de facto alternative: the increasing reliance on high-emissions diesel backup and widespread grid instability.
I argue that a realistic transition strategy must embrace “a capped carbon overdraft”: a strictly bounded, time-limited deployment of flexible power plants running on gas that supports the deployment of renewables and declines according to a binding schedule. This strategy means accepting minimal, temporary emissions to allow for a faster, cleaner and more resilient clean transition.
The response to this argument drew serious scrutiny. Three objections deserve a direct answer.
First: Does the case for flexible thermal power hold on a full life cycle basis?
It does. Our power system studies in Nigeria, Mozambique, and Southern Africa consistently reach the same conclusion – the least-cost long-term system is renewables-led, with flexible engines balancing variability. That holds across capital, fuel, maintenance, carbon pricing, and decommissioning. South Africa’s Integrated Resource Plan 2025, approved in October, makes the point concretely: it projects 105 GW of new capacity by 2039 with renewables as backbone, yet includes 6 GW of gas-to-power by 2030 explicitly for grid stability. Even the continent’s most industrialised economy concludes it needs dispatchable thermal capacity to underpin a renewables-heavy system. The question is not whether firm power is needed, but how to make it as clean and flexible as possible.
Second: Does this argument talk over Africa’s ambition to leapfrog fossil fuels?
No. It is designed around that ambition. Wärtsilä launched the world’s first large-scale 100% hydrogen-ready engine power plant concept in 2024, certified by TÜV SÜD, with orders opening in 2025. Ammonia engine tests now demonstrate up to 90% greenhouse gas reductions versus diesel. These are not roadmaps. They are ready-to-use technologies. The honest difficulty is timing. Sub-Saharan grids averaged 56 hours of monthly outages in 2024. The African diesel generator market is growing at nearly 7% a year, projected to reach 1.3 billion dollars by 2030. Nigerian businesses spend up to 40% of operational costs on fuel for backup power. That is the real counterfactual – not a continent neatly powered by sun and wind, but a billion-dollar diesel habit deepening every year the grid stays unreliable. Even Germany is tendering 10 GW of hydrogen-ready gas plants with mandated conversion by 2035 to 2040. If Europe’s largest economy needs transitional thermal flexibility to backstop an 80% renewables target, insisting low-income African nations skip that step is not climate leadership. It is development deferred.
Third: Does the carbon comparison include full life cycle methane?
It must. Methane leakage materially worsens the climate profile of gas-to-power because methane is a far more potent greenhouse gas than CO₂. If leakage exceeds a few per cent of production, gas loses its advantage over coal on a 20-year timeframe.
But the IEA notes that 40% of fossil methane emissions could be eliminated at no net cost with existing technology. My claim that gas has a lower footprint than coal is conditional on aggressive methane management – eliminating flaring and venting, enforcing measurement under frameworks like the EU Methane Regulation and OGMP 2.0. Without those conditions, the arithmetic fails. But the real choice in most African markets is not between pristine gas and pristine renewables. It is between ageing coal, a growing fleet of unregulated diesel generators, and new fuel-flexible plants that start or transition to gas and convert to hydrogen or ammonia on a contractual schedule. Displacing diesel and coal with well-managed gas in future-fuel-ready engines cuts CO₂, local pollution, and water use now, while building the infrastructure for fuels that eliminate fossil dependence.
The critics are right to demand rigour, full life cycle accounting, methane transparency, and credible timelines. Those are exactly the conditions that make a lean-carbon pathway work. Africa does not seek permission to pollute. It seeks the tools to end energy poverty while peaking emissions early and declining fast. Build engine power plants that run on available fuel today. Mandate their conversion tomorrow. The carbon overdraft stays small. The payback stays fast. And the technology to switch to sustainable fuels is already here.
Louis Strydom is the Director of Growth and Development for Africa and Europe at Wärtsilä Energy
Feature/OPED
#LifeAfterLebaran: 5 WhatsApp Hacks to Stay Close with Family After Eid
You’re back home after mudik (homecoming), the suitcases are unpacked, and the excitement of being with family for Eid already feels like a long time ago. But just because Eid is over doesn’t mean the special connection of being with family has to fade. Here are the best group chat features for beating the post-Raya blues.
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Keep The Vibe Going by Sharing Ramadan Highlights
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Keep the Memories Rolling with Status: Your Status feed doesn’t have to go quiet just because you’re back home. Post the most memorable throwback photos from the Eid reunion and add questions to spark responses like “What was your favourite Raya dish?” Add music and stickers to Status to keep the energy alive.
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Express Yourself with Text Stickers: Turn inside jokes, family slogans, or a favourite Eid quote into a Text Sticker. It’s a quick, personalised way to add some warmth and humour to the group chat.
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Skip the Stock Cards, Use Meta AI for a Personal Touch: Don’t just send a generic “Hi” or “Good morning” in the family chat. Use Meta AI to make your personalised greeting card or quickly transform a single photo into an animated image to send a heartfelt, animated check-in.
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Schedule The Next Reunion
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Plan Your Next Post-Raya Get-Together: The blues often hit when the fun ends. Keep spirits up by creating a new Event in the group chat right away. Add event reminders so everyone doesn’t miss the opportunity to connect.
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Schedule a Call, Don’t Just Say “Call Me”: Carry on the family tradition of staying connected, even when you’re miles apart. Tap + then Schedule a call in the Calls tab to lock in a regular “Post-Raya Check-in” video call. Send a reminder so everyone can join on time.
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Keep the Raya Spirit Alive by Getting Everyone Involved
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Assign yourself a fun “tag” in the family group: Are you the one who always ends up cooking? Or the one who plans the itinerary for family trips? Or the master of GIFs who keeps everyone amused? Use the Member Tag feature in the group to give yourself a witty, funny, or practical role—”Next Event Planner” or “Tech Support Guru,” maybe?. Member tags can be customised for each group you’re in.
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Share a Spontaneous ‘I Miss You’ Video: Did you just see something that reminded you of the reunion? Press and hold the camera icon to record a spontaneous Video Notes message. It’s faster than typing and instantly brings warmth and real-time emotion back into the group.
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Digital Hugs: Making the Long-Distance Moment Count
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Share a Moving Memory: Don’t just send a still photo. Share a Live or Motion Photo to capture the ambient sound and movement of a recent Eid moment. It makes your memories feel more vivid, personal, and real—a perfect antidote to feeling disconnected.
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Your Group Chat Background: Create a vibe with Meta AI: Don’t settle for a plain background for your family group chat. Use Meta AI to generate unique, custom chat wallpapers that reflect something uniquely memorable to your family: be it food, travel or a sport that unites everyone. Every time you open the chat, you’ll feel the warmth, not the distance.
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Make Sure No One Misses Out
No More FOMO: Send the Conversation History: Just added a family member who couldn’t make it to mudik? When adding a new member, you can now send up to 100 recent messages with the Group Message History feature. No need to recap; let them catch up instantly and feel included from the first tap.
Feature/OPED
4 Ways AI is Changing How Nigerians Discover Businesses
By Olumide Balogun
Nigerians are natural explorers. Whether finding the best supplier in Balogun market, hunting down a recipe for party jollof, or looking for the most affordable flight out of Lagos, we are always searching.
Today, human curiosity is expanding, and the way Nigerians express it is evolving. We are speaking to our phones, snapping photos of things we like, and asking incredibly complex questions. For the Nigerian business owner, understanding this shift is a massive opportunity to get discovered by eager customers.
Here are four ways AI is rewriting how Nigerians search, along with simple steps to ensure your business is exactly what they find.
1. Visual Discovery is the New Normal
People are increasingly using their cameras to discover the world around them. Picture someone spotting a brilliant pair of sneakers in traffic and wanting to know exactly where to buy them. Today, shoppers simply take out their phones and search visually.
Tools like Google Lens now process over 25 billion visual searches every single month, and many of these searches are from people looking to make a purchase.
How to adapt: Your product’s visual appeal is paramount. Make sure you upload clear, high-quality images of your products to your website and social media. When a customer snaps a picture of a bag that looks like the one you sell, having great photos ensures your business pops up in their visual search results.
2. Conversations Replace Simple Keywords
Shoppers are asking highly nuanced, conversational questions. They are typing queries like, “Where can I find affordable leather shoes in Ikeja that are open on Sundays and do home delivery?”
To handle these detailed questions, new features like AI Overviews act like a superfast librarian that has read everything on the web. It provides users with a perfectly organised summary and links to dig deeper.
How to adapt: Answer your customers’ questions before they even ask. Create detailed, helpful content on your website and fully update your Google Business Profile. List your opening hours, delivery areas, and unique services clearly. This ensures the technology easily finds your details and recommends your business when a customer asks a highly specific question.
3. Intent Matters More Than Exact Words
Predicting every single word a customer might use to find your product is a huge task for any business owner. Thankfully, modern search technology focuses on the underlying need behind a search.
If someone searches for “how to bring small dogs on flights,” AI understands that the person likely needs to buy an airline-approved pet carrier. The technology looks at the true intent of the shopper.
How to adapt: You no longer need to obsess over guessing exact keywords. By using AI-powered campaigns, you allow the technology to understand your products and match them to the customer’s true needs. Your business will show up for highly relevant searches, bringing you customers who are actively looking for solutions you provide.
4. Smart Assistants Handle the Heavy Lifting
Running a business in Nigeria requires incredible hustle. Managing digital marketing on top of daily operations takes significant time and energy. The next frontier in digital advertising introduces agentic capabilities, which hold a simple promise of delivering better results for your business with much less effort.
The technology now acts as your personalised assistant.
How to adapt: You can simplify your marketing by using the Power Pack of AI-driven campaigns, including Performance Max. You simply provide your business goals, your budget, and your creative assets like photos and videos. The AI automatically finds new, high-value customers across Google Search, YouTube, and the web. It adapts your ads in real time to match exactly what the shopper is looking for, allowing you to focus on running your business.
The language of curiosity is constantly expanding. Nigerians are discovering brands in entirely new ways using cameras, voice notes, and highly specific questions. By understanding these behaviours and embracing helpful AI tools, you can let the technology connect eager customers directly to your digital doorstep.
Olumide Balogun is a Director at Google West Africa
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