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Tax Law [2023] UGTAT 40

Makerere University Retirement Benefits Scheme Limited v Uganda Revenue Authority & Another (Application 17 of 2021)

Makerere University Retirement Benefits Scheme Limited v Uganda Revenue Authority & Another (Application 17 of 2021) [2023] UGTAT 40 (20 December 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 17 of 2021
Judges
Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal set aside a UGX 600 million withholding tax assessment, finding the land sold was trading stock, not a business asset subject to withholding.

  • Withholding Tax
  • Business Assets Definition
  • Trading Stock
  • Income Tax Assessment
  • Tax Liability
  • Statutory Interpretation
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