SEADRILL GHANA OPERATIONS LTD v TULLOW GHANA LTD
[2018] Lloyd's Rep. Plus 92
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.