SEADRILL GHANA OPERATIONS LTD v TULLOW GHANA LTD
[2018] 2 Lloyd's Rep. 628
QUEEN'S BENCH DIVISION(COMMERCIAL COURT)
Before Mr Justice Teare
Contract – Force majeure – Hirer of oil rig terminating contract on ground of force majeure – Whether hirer entitled to rely on force majeure clause – Whether VAT payable on sums due to owner – Whether withholding tax payable – Ghana VAT Act, section 42 – Ghana Petroleum Income Tax Act 1987.