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Tax Law [2024] UGTAT 4

Sharad v Uganda Revenue Authority (TAT Application 57 of 2023)

Sharad v Uganda Revenue Authority (TAT Application 57 of 2023) [2024] UGTAT 4 (4 November 2024)

Court
Tax Appeals Tribunal (Uganda)
Case number
TAT Application 57 of 2023
Judges
Ali, Panel Member, Katwe, Safi

The Tribunal held that the applicant’s property was a serviced apartment, not exempt residential letting, and upheld VAT on the rental income.

  • Vat Exemption
  • Serviced Apartments Definition
  • Leasing Of Immovable Property
  • Active Vs Passive Exploitation
  • Burden Of Proof Tax
  • Interpretation Of Tax Statutes
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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.

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