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Hidden Extra Tax ‘Tie’ for Parents Visiting Children Studying in the UK

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Julie Howard

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

Annabella King

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What Tech Leaders Should Know About IP Contract Strength

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software escrow services

Technology leaders operate at the intersection of innovation, risk, and long-term strategy. As organisations rely more heavily on proprietary platforms, custom software, and licensed technologies, intellectual property contracts become critical business instruments rather than routine legal documents. The strength of these contracts often determines how well a company can protect its innovations, maintain leverage in vendor relationships, and respond to unexpected disruptions.

Strong IP contracts do more than define ownership. They shape accountability, continuity, and trust between parties. For executives and decision makers, understanding what makes an IP agreement resilient is essential to safeguarding both current operations and future growth. Without careful attention, even advanced technology investments can become sources of vulnerability rather than competitive advantage.

Understanding the Role of Intellectual Property in Technology Strategy

Intellectual property sits at the core of most modern technology initiatives. Whether software is developed in-house, licensed from a third party, or built collaboratively, the associated IP defines who controls usage, modification, and distribution. Contracts must clearly reflect how this property aligns with broader business objectives rather than treating IP as a secondary concern.

Tech leaders should evaluate how critical a given technology is to daily operations and customer delivery. The more central the system, the stronger and more precise the IP protections must be. Ambiguous ownership language or overly restrictive licensing terms can limit scalability and innovation. When contracts mirror strategic priorities, they support flexibility rather than constrain it.

Clarity in Ownership and Licensing Provisions

One of the most common weaknesses in IP contracts is unclear ownership language. Agreements should explicitly define which party owns the underlying code, derivative works, and future enhancements. This clarity becomes especially important in custom development arrangements where responsibilities and contributions may overlap.

Licensing provisions must also specify scope, duration, and permitted use. Vague language around usage rights can lead to disputes or unexpected limitations as a business grows or enters new markets. Strong contracts anticipate change and outline how rights evolve alongside business expansion. This level of detail helps prevent costly renegotiations later.

Protecting Access and Continuity Rights

Beyond ownership, access to technology assets is a major concern for leadership teams. If a vendor relationship ends abruptly or a provider becomes unable to perform, access restrictions can disrupt operations. IP contracts should address these risks through well-defined continuity provisions.

In some cases, software escrow services are incorporated to support access to essential materials under specific conditions. While not required in every agreement, mechanisms like this reflect a broader principle of resilience. Tech leaders should ensure that contracts account for worst-case scenarios without undermining productive partnerships. Protection and collaboration are not mutually exclusive when agreements are thoughtfully structured.

Aligning IP Protections with Compliance and Governance

Regulatory compliance and internal governance standards increasingly influence how IP contracts are drafted and enforced. Industries subject to strict data, security, or operational requirements cannot rely on generic contract templates. IP provisions must align with regulatory obligations and internal risk management frameworks.

Leadership teams should collaborate with legal, compliance, and security stakeholders to ensure contracts reflect current standards. This includes addressing data handling, audit rights, and reporting obligations tied to intellectual property usage. When IP contracts support governance objectives, they reduce exposure and demonstrate due diligence to regulators and investors alike.

Managing Disputes and Enforcement Effectively

Even the strongest contracts cannot eliminate the possibility of disagreement. What distinguishes effective IP agreements is how disputes are managed when they arise. Clear dispute resolution clauses provide predictable processes that minimise disruption and preserve working relationships when possible.

Contracts should outline jurisdiction, governing law, and escalation procedures in plain language. Overly complex enforcement mechanisms can delay resolution and increase costs. For tech leaders, the goal is not to prepare for conflict but to ensure that disagreements do not derail core business functions. Well-designed enforcement terms contribute to operational stability.

Planning for Evolution and Innovation

Technology rarely remains static, and IP contracts must evolve accordingly. Agreements should address how updates, integrations, and new use cases are handled over time. Without these provisions, innovation may be slowed by uncertainty or restrictive terms.

Forward-looking contracts recognise that today’s solution may serve tomorrow’s expanded role. By defining how enhancements are owned, licensed, and shared, organisations encourage innovation while preserving control. Tech leaders who prioritise adaptability in IP agreements position their companies to respond confidently to change.

Conclusion

IP contract strength is a strategic concern that extends far beyond legal formalities. For technology leaders, these agreements influence resilience, innovation, and long-term value creation. By focusing on clarity, continuity, compliance, and adaptability, organisations can transform IP contracts into tools that support growth rather than obstacles that limit it. Strong agreements reflect thoughtful leadership and a clear vision for how technology powers the business forward.

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REVEALED: How Nigeria’s Energy Crisis is Driven by Debt and Global Forces

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Nigeria’s Energy Crisis

By Blaise Udunze

For months, Nigerians have argued in circles. Aliko Dangote has been blamed by default. They have accused his refinery of monopoly power, of greed, of manipulation. They have pointed out the rising price of petrol and demanded a villain.

When examined closely, the truth is uncomfortable, layered, and deeply geopolitical because the real story is not at the fuel pump, and this is what Nigerians have been missing unknowingly. The truth is that the real story is happening behind closed doors, across continents, inside financial systems most citizens never see, and the actors will prefer that the people are kept in the dark. And once you see it, the outrage shifts. The questions deepen. The implications expand far beyond Nigeria.

In October 2024, it was obvious that the world would have noticed that Nigeria made a move that should have dominated global headlines, but didn’t. Clearly, this was when the government of President Bola Tinubu introduced a quiet but radical policy, which is the Naira-for-Crude. The idea was simple and revolutionary. Nigeria, Africa’s largest oil producer, would allow domestic refineries to purchase crude oil in naira instead of U.S. dollars. On the surface, it looked like economic reform. In reality, it was something far more consequential. It was a challenge to the global financial order.

For decades, oil has been traded almost exclusively in dollars, reinforcing the dominance of the United States in global finance. By attempting to refine its own oil using its own currency, Nigeria was not just making a policy adjustment. It was testing the boundaries of economic sovereignty. And in today’s world, sovereignty, especially when it touches money, debt, and energy, comes with consequences.

What followed was not loud. There were no emergency broadcasts or dramatic policy reversals. Instead, the response was quiet, bureaucratic, and devastatingly effective just to undermine the processes. Nigeria produces over 1.5 million barrels of crude oil per day, though pushing for 3 million by 20230, yet when the Dangote Refinery requested 15 cargoes of crude for September 2024, what it received was only six from the Nigerian National Petroleum Company Ltd (NNPC), which means its yield for a refinery with such capacity will be low if nothing is done. Come to think of it, between January and August 2025, Nigerian refineries collectively requested 123 million barrels of domestic crude but received just 67 million, which by all indications showed a huge gap. It is a contradiction and at the same time, laughable that an oil-producing nation could not supply its own refinery with its own oil.

So, where was the crude going? The answer exposes a deeper, more uncomfortable truth about Nigeria’s economic reality. The crude was being sold on the international market for dollars. Those dollars were then used, almost immediately, to service Nigeria’s growing mountain of external debt. Loans owed to the same institutions, like the International Monetary Fund (IMF) and the World Bank, had to be paid, which are the same institutions applauding this government. Nigeria was not prioritising domestic industrialisation; it was prioritising debt repayment.

And the scale of that debt is no longer abstract. Nigeria’s total debt stock is now projected to rise from N155.1 trillion to N200 trillion, following an additional $6 billion loan request by President Tinubu, hurriedly approved by the Senate. At an exchange rate of N1,400 to the dollar, that single loan adds N8.4 trillion to a debt stock that already stood at N146.69 trillion at the end of 2025. This is not just a fiscal statistic. It is the central pressure shaping every major economic decision in the country.

On paper, the government can point to rising revenue, improving foreign exchange inflows, and stronger fiscal discipline as witnessed when the governor of the Central Bank of Nigeria, Olayemi Cardoso, always touted the foreign reserves growth. But a closer review of those numbers reveals a harsher reality. Nigeria is exporting its most valuable resource, converting it into dollars, and sending those dollars straight back out to creditors. The crude leaves. The dollars come in. The dollars leave again. And the cycle repeats.

This is not growth. This is a treadmill powered by debt. Let us not forget that in the middle of that treadmill sits a $20 billion refinery, built to solve Nigeria’s energy dependence, now trapped within the very system it was meant to escape.

By 2025, the contradiction had become impossible to ignore, which is a fact. This is because how can this be explained that the Dangote Refinery, designed to reduce reliance on imports, was increasingly dependent on them. The narrative is that in 2024, Nigeria imported 15 million barrels of crude from America, which is disheartening to mention the least. More troubling is that by 2025, that number surged to 41 million barrels, a 161 per cent increase. By mid-2025, approximately 60 per cent of the refinery’s feedstock was coming from American crude. As of early 2026, Nigerian crude accounted for only about 30 to 35 per cent, which was actually confirmed by Aliko Dangote.

The visible contradiction in this situation is that the refinery built to free Nigeria from dollar dependence was running largely on dollar-denominated imports. Not because the oil did not exist locally, but because the system, shaped by debt obligations and global financial structures, made it more practical to export crude for dollars than to refine it domestically, which leads us to several other covert concerns.

Faced with this troubling reality, there is one major issue that still needs to be answered. This is why Dangote pushed back by filing a N100 billion lawsuit against the NNPC and major oil marketers. He further accused the parties involved of failing to prioritise domestic refining. For a brief moment, one will think that the confrontation, as it appeared, was underway is one that could redefine the balance between state control and private industrial ambition, but these expectations never saw the light of day.

Yes, it never saw the light of day because on July 28, 2025, the lawsuit was quietly withdrawn. No press conferences. No public explanation. No confirmed settlement. Just silence.

There are only a few plausible or credible explanations. As a practice and well-known in the country, institutional pressure may have made continued confrontation untenable. A strategic compromise may have been reached behind closed doors. Or the realities of the system itself may have made victory impossible, regardless of the merits of the case. None of these scenarios suggests a system operating with full autonomy or aligned national interest. All of them point to constraints, political, economic, or structural, that extend far beyond a single company.

Then came the shock that changed everything.

On February 28, 2026, Iran closed the Strait of Hormuz, disrupting a channel through which roughly 20 per cent of the world’s oil supply flows. Prices surged past $100 per barrel. Global markets entered crisis mode. Supply chains are fractured. Countries dependent on Middle Eastern fuel suddenly had nowhere to turn.

And they turned to Nigeria. Nations like South Africa, Ghana, and Kenya began seeking fuel supplies from the Dangote Refinery. The same refinery that had been starved of crude, forced into dollar-denominated imports, and entangled in domestic disputes suddenly became the most strategically important energy asset on the African continent.

Nigeria did not plan for this. It did not negotiate for this. With this development, the world had no choice but to simply run out of options, and Lagos became the fallback.

And then, almost immediately, attention shifted. This swiftly prompted, in early 2026, a United States congressional report to recommend applying pressure on Nigeria’s trade relationships within Africa. Shortly after, on March 16, 2026, the United States launched a Section 301 trade investigation into multiple economies, including Nigeria. This is not a sanction, but it is the legal foundation for one. At the same time, the African Growth and Opportunity Act, which had provided duty-free access to U.S. markets for decades, was allowed to expire in 2025 without renewal.

The sequence is difficult to ignore. As Nigeria’s strategic importance rose, so did external scrutiny. As its potential for regional energy leadership increased, so did the instruments of economic pressure.

To understand why, you must look at the system itself. The global economy runs on the U.S. dollar, which the Iranian government tried to scuttle by implementing a policy that requires oil cargo tankers being transported via the Strait of Hormuz to be paid in Yuan. Most countries need dollars to trade, to import essential goods, and to access global markets. The infrastructure that enforces this is the SWIFT financial network, which connects banks across the world. Control over this system confers enormous power. Countries that step too far outside it risk exclusion, and exclusion, in modern terms, means economic paralysis.

Nigeria’s attempt to trade crude in naira was not just a policy experiment. It was a subtle deviation from a system that rewards compliance and punishes independence. The response was not military. It did not need to be. It was structural. Limit domestic supply. Reinforce dollar dependence. Ensure that even attempts at independence remain tethered to the existing order.

And all the while, the debt clock continues to tick. N155.1 trillion.

That number is not just a fiscal burden. It is leverage. It shapes policy. It influences decisions, and it also determines priorities, which tells you that when a nation is deeply indebted, its room to manoeuvre shrinks. In all of this, one thing that must be understood is that choices that might favour long-term sovereignty are often sacrificed for short-term stability. Debt does not just demand repayment. It demands alignment.

Back home, Nigerians remain focused on the most visible symptom, which is fuel prices. Unbeknownst to most Nigerians, they argue, protest, and assign blame while the forces shaping those prices include global currency systems, sovereign debt obligations, trade pressures, and geopolitical realignments. The price at the pump is not the cause. It is the consequence.

Nigeria now stands at an intersection defined not by scarcity, but by contradiction. What is more alarming is that it produces vast amounts of crude oil, yet struggles to supply its own refinery. It earns more in dollar terms, yet its citizens feel poorer. It builds infrastructure meant to ensure independence, yet operates within constraints that reinforce dependence. This is not a failure of resources, and this is because there is a conflict or tension between what Nigeria wants, which reflects its ambition and structure, and between sovereignty and obligation.

And so the questions remain, growing louder with each passing month and might force Nigerians, when pushed to the wall, to begin demanding answers. If Nigeria has the oil, why is it importing crude? Further to this dismay, more questions arise, such as, why is the refinery paying in dollars if Naira-for-crude exists? One will also be forced to ask if the lawsuit had merit, why was it withdrawn without explanation? If revenues are rising, why is hardship deepening? And if Nigeria is merely a developing economy with limited influence, why is it attracting this level of global attention?

These are not abstract questions. They are the pressure points of a system that extends far beyond Nigeria’s borders.

Because this story is no longer just about one country. The reality is that, perhaps unbeknownst to many, it is about the future of African economic independence. It is about the structure of global energy markets, the dominance of the dollar and the role of debt in shaping national destiny. Honestly, the question that comes to bear is that if Nigeria, with all its resources and scale, cannot fully align its production with its domestic needs, what does that imply for the rest of the continent?

The next time the conversation turns to petrol prices, something must shift. Because the number on the pump is not where this battle is being fought. It is being fought in allocation decisions, in debt negotiations, in regulatory frameworks, in international financial systems, and in quiet policy moves that rarely make headlines.

The Dangote Refinery is not just an industrial project. It is a test case. A test of whether a nation can truly control its own resources in a world where power is rarely exercised loudly, but always effectively. And right now, that test is still unfolding.

Blaise, a journalist and PR professional, writes from Lagos and can be reached via: [email protected]

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2027: The Unabating Insecurity and the US Directive to Embassy, is History About to Repeat Itself?

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Christie Obiaruko Ndukwe

By Obiaruko Christie Ndukwe

‎We can’t be acting like nothing is happening. The US orders its Embassy Staff and family in the US to leave Nigeria immediately based on security concerns.

‎Same yesterday, President Donald J. Trump posted on his Truth Social that Nigeria was behind the fake news on his comments on Iran.

‎Some people believe it was the same way the Obama Government came against President Goodluck Jonathan before he lost out in the election that removed him from Aso Rock. They say it’s about the same thing for President Asiwaju Bola Ahmed Tinubu.

‎But I wonder if the real voting is done by external forces or the Nigerian electorate. Or could it be that the external influence swings the voting pattern?

‎In the middle of escalating security issues, the opposition is gaining more prominence in the media, occasioned by the ‘controversial’ action of the INEC Chairman in delisting the names of the leaders of ADC, the new ‘organised’ opposition party.

‎But the Federal Government seems undeterred by the flurry of crises, viewing it as an era that will soon fizzle out. Those on the side of the Tinubu Government believe that the President is smarter than Jonathan and would navigate the crisis as well as Trump’s perceived opposition.

‎Recall that in the heat of the CPC designation and the allegations of a Christian Genocide by the POTUS, the FG was able to send a delegation led by the NSA, Mallam Nuhu Ribadu, to interface with the US Government and some level of calm was restored.

‎With the renewed call by the US Government for its people to leave Nigeria, with 23 states classified as “dangerous”, where does this place the government?

‎Can Tinubu manoeuvre what many say is history about to repeat itself, especially with the renewed call for Jonathan to throw his hat into the ring?

‎Let’s wait and see how it goes.

Chief Christie Obiaruko Ndukwe is a Public Affairs Analyst, Investigative Journalist and the National President of Citizens Quest for Truth Initiative

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