Exploration company Tullow Oil has sued its former partner in Uganda, Heritage Oil, to recover $313m which Tullow paid to cover tax on fields it bought from Heritage.
Uganda said Heritage was liable for capital gains taxes on the sale, which the Jersey-based company denies.
Tullow paid the government the $313m to secure approval of the change in field ownership, and is now seeking to get the money back from Heritage through the High Court in London.
'Tullow has a duty to its shareholders to seek reimbursement and shift liability back to Heritage,' a spokesman said.