Insight type: Article

Thanks to social media influence in Uganda, it is not uncommon to hear about “trust fund babies.” Essentially, children born into wealth that guarantees their future financial needs. On the face of it, they have no need to work or earn. The reality in the Ugandan context, however, is that “trust fund babies” might be more virtual than real. Not for the lack of “children born with a silver spoon in their mouth”, but because our laws constrain the optimal use of trusts as a wealth preservation tool. 

The United Arab Emirates (UAE) has become one of Africa’s most important economic partners, with growing involvement across trade, infrastructure, energy, technology, and large-scale development projects. Against this backdrop, economic ties between Kenya and the UAE have strengthened significantly in recent years. The UAE is now Kenya’s third-largest trading partner worldwide, according to Kenyan government announcements.

 

The Protection of Sovereignty Bill, 2026 (Bill No. 13 of 2026) (the “Bill”) was gazetted on 13th April 2026 and tabled in Parliament for the first time on 15th April 2026. It has been referred to the Parliamentary Committee on Defence and Internal Affairs and the Legal and Parliamentary Affairs Committee for scrutiny before it proceeds to Second Reading.

In a matter of weeks, oil prices surged from around USD 70 to USD 126 per barrel, sending shockwaves through African economies already under pressure from the Gulf crisis. What may appear as a distant geopolitical event is, in reality, transmitting immediate and material consequences across the continent.

As cross-border trade and investment accelerate across the continent, arbitration is emerging as a critical pillar of Africa’s dispute-resolution landscape. Once perceived as externally driven, the practice is now shifting towards stronger local institutions, growing practitioner confidence, and a more distinct African voice in global arbitration.

Sub-Saharan Africa has spent decades building its economic future on supply chains it does not control. This series examines what happens when those chains break. The trigger is the 2026 Gulf crisis, the closure of the Strait of Hormuz following joint US-Israeli military strikes on Iran in late February, and the most severe disruption to global energy and commodity flows since the 1970s oil embargo. But the crisis is, in a real sense, just the latest chapter in a longer story about structural vulnerability.

On 1^st April 2026, the proposed tax changes for the financial year 2026/2027 were tabled before the Parliament of Uganda for consideration. If passed into law by the parliament and assented to by the President of Uganda, the tax changes would take effect on 01 July 2026. 

On 31 March 2026, the Central Bank of Nigeria (CBN) announced the commencement of an Anti-Money Laundering, Counter-Financing of Terrorism and Counter-Proliferation Financing (AML/CFT/CPF) Supervision Pilot for a select group of Virtual Asset Service Providers (VASPs). Six entities constitute the first cohort. This note examines the scope of the Pilot, the obligations it imposes on participating VASPs, and its place within the broader regulatory framework for virtual assets in Nigeria.

ALN Uganda contributed to the 2026 Africa Virtual Assets Regulatory Guide, developed in collaboration with leading firms across the continent. This report offers a comprehensive overview of the evolving landscape of virtual asset regulation across Africa.

In technology and commercial transactions, intellectual property (IP) is often the most valuable asset in the room. Yet disputes rarely arise because parties ignore IP entirely. They arise because IP clauses are poorly drafted, misaligned with commercial expectations, or silent on critical risk allocation issues. When this happens, what was intended to safeguard value becomes a trigger for costly and disruptive litigation.