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Uganda Case Law

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Tax Law [2020] UGTAT 29

Platinum Credit Limited v Uganda Revenue Authority (TAT Application 28 of 2018)

Platinum Credit Limited v Uganda Revenue Authority (TAT Application 28 of 2018) [2020] UGTAT 29 (9 December 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
TAT Application 28 of 2018
Judges
Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal dismissed Platinum Credit Limited’s tax challenge, finding its bad debt and foreign exchange loss claims were not sufficiently proved.

  • Income Tax Assessment
  • Bad Debt Deduction
  • Foreign Exchange Loss
  • Deductibility Of Expenses
  • Definition Of Financial Institution
  • Bad-debt-deduction
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Tax Law [1935] EACA 144

Walji v Collector of Non-Native Poll Tax (C.A. No. 8/35.)

Walji v Collector of Non-Native Poll Tax (C.A. No. 8/35.) [1935] EACA 144 (1 January 1935)

Court
East African Court of Appeal
Case number
C.A. No. 8/35.
Judge
Sheridan CJ

The court held that a moneylender could not deduct as a bad debt interest that became irrecoverable during the assessment year if it had arisen in prior years.

  • Income Tax Assessment
  • Bad Debt Deduction
  • Moneylender Taxation
  • Annual Profits Calculation
  • Tax-law
  • Income-tax-assessment
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About this JurisAssist collection

Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.