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Afolabi Elebiju

Afolabi Elebiju is the Founding Principal of LeLaw Barristers & Solicitors, a niche commercial law firm in Lagos, Nigeria: ( A versatile commercial lawyer and multidisciplinary business consultant with cutting edge transaction structuring expertise, he graduated from Harvard Law School’s International Finance LLM programme in 2007, after his Corporate & Commercial LLM from the University of Lagos in 1997. He obtained his two Second Class Upper Honours BA (Ed.) and LLB degrees from Obafemi Awolowo University (OAU), Ile Ife, in 1987 and 1993 respectively. He has been a Fellow (FCTI), of the Chartered Institute of Taxation of Nigeria  (CITN) since 2008, and was one-time Vice Dean of its Indirect Tax Faculty.

Called to the Nigerian Bar in March 1995, and starting his professional career as Associate Counsel with Olaniwun Ajayi LP, he briefly ran his earlier practice, Stirling Lloyd in 1998. He was variously Senior Consultant, Manager and Senior Manager, Andersen/KPMG Professional Services (1998-2006); then Tax & Regulatory Partner, Templars Barristers & Solicitors (2007-2013) and General Counsel, African Capital Alliance (2013-2014), before founding LeLaw, (

In carving a niche as a well-regarded Nigerian tax regulatory lawyer and business consultant, Afolabi has worked for and with global market leaders, blue chip Nigerian corporates and HNIs, the public sector; and international agencies on diverse transactions across all sectors; including big ticket, market defining, cross-border deals. He has also been involved with investment disputes arbitration, tax litigation amongst other civil and commercial matters.

Afolabi is widely published on diverse Nigerian commercial law issues, including tax regulatory business discourse, many of which are on LeLaw’s Thought Leadership page at: He envisioned and wrote the widely acclaimed ‘Taxspectives’ column for THISDAY Lawyer (legal section of leading Nigerian newspaper, THISDAY), between 2009 and 2015. He was involved with CITN’s two indirect tax treatises: ‘Indirect Taxes in Nigeria’ ((2014), co-editor and chapter contributor); and ‘Value Added Tax in Nigeria: Policy, Legal Administrative Issues and Options for Reform’ ((2021), Member Editorial Board and joint chapter contributor).

A regular presenter/speaker at local and international fora, his over two decades’ active contribution to Nigerian business landscape reform/competitiveness improvement discourse has appeared on diverse platforms, including in influential international media. His ‘Promoting Country Competitiveness Through Sectoral Reforms: Case Study of Nigerian Mobile Telecommunications Sector, 1999 – 2006’, was published by MentorHouse in 2014. Afolabi’s detailed professional profile is available at:




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