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Indemnity – Construction of indemnity clause. A dispute had arisen between the parties regarding the interpretation of a sale and purchase agreement and whether the defendant had to reimburse the claimant for sums it had paid following the defendant's assessment to tax in the sum of US$313m in Uganda. The judge had interpreted the SPA in the claimant's favour. The Court of Appeal, Civil Division, held that the judge had been correct to hold that the disputed clauses were not conditions precedent, but he had erred in having failed to consider live points at the end of the hearing regarding the assessment of the sum owed. The court ordered that the defendant pay US$27m.
Indemnity – Construction of indemnity clause. A dispute had arisen between the parties regarding the interpretation of a sale and purchase agreement and whether the defendant had to reimburse the claimant for sums it had paid following the defendant's assessment to tax in the sum of US$313m in Uganda. The judge had interpreted the SPA in the claimant's favour. The Court of Appeal, Civil Division, held that the judge had been correct to hold that the disputed clauses were not conditions precedent, but he had erred in having failed to consider live points at the end of the hearing regarding the assessment of the sum owed. The court ordered that the defendant pay US$27m.
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