Uganda Case Law

Africa Broadcasting (U) Limited v Uganda Revenue Authority (Application No. 44 of 2018)

Africa Broadcasting (U) Limited v Uganda Revenue Authority (Application No. 44 of 2018) [2020] UGTAT 18 (21 September 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. 44 of 2018

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that hard disks carrying broadcast content formed part of a mixed supply whose principal element was the right to broadcast, making VAT payable on imported services.

• Vat On Imported Services
• Tax Treatment Of Intellectual Property
• Mixed Supply Analysis
• Broadcasting Rights
• Customs Valuation
• Incidental Supply Principle