Answer ... Yes, certain disputes have been held to be non-arbitrable in Nigeria. For instance, disputes involving tax, crime, matrimonial issues, rape, constitutional issues and bankruptcy have been held to be non-arbitrable. This will be determined by the courts, as there is no substantive law stating the types of disputes that cannot be the subject of arbitration in Nigeria. In making this determination, the courts will consider whether the dispute could be compromised lawfully by way of accord and satisfaction. Also, any matter that would lead to a change in the status of the parties is not arbitrable.

For instance, in Kano State Urban Development Board v Fanz Construction CO [1990] 4NWLR (pt 142), the Supreme Court of Nigeria stated that matters that are not arbitrable in Nigeria include:

• indictment for an offence of a public nature;
• disputes arising from an illegal contract;
• disputes relating to gaming or wagering;
• disputes leading to a change in status, such as a divorce petition, bankruptcy proceedings or winding-up proceedings; and
• any arbitral agreement that empowers the arbitrator to give a decision in property.

Similarly, in Statoil (Nigeria) Limited v Federal Inland Revenue Service [2014] LPELR-23144 (CA) and Nigerian Telecommunications Plc v Pentascope International BV Private Ltd FHC/ABJ/CS/36/2005, the Nigerian courts respectively held that contracts arising from tax matters (pursuant to the 1999 Constitution) and contracts tainted with illegality are non-arbitrable.

Answer ... There are no restrictions with respect to seat or institution. Unless the parties have agreed on the place where the arbitration is to be held, this will be determined by the arbitral tribunal, having regard to the circumstances of the arbitration (Article 16 of the Arbitration Rules of the Arbitration and Conciliation Act).