Uganda Source-linked decisions Coverage checked

Uganda Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page: 2 court collections
Last checked: 18 Sep 2026, 07:06 UTC

Results update automatically as you type.

Judge

Topic

Legal area

Court

Uganda decisions

Decisions matching the current search

Clear filters

30 Dec 2023

Tax Law [2023] UGCommC 162

Uganda Revenue Authority v Mukwano Enterprises Limited

Uganda Revenue Authority v Mukwano Enterprises Limited (Civil Appeal 55 of 2019) [2023] UGCommC 162 (30 December 2023)

Court: Commercial Court of Uganda
Case number: Civil Appeal 55 of 2019
Judge: Mutesi, J

The court held that premium payments made by the respondent for the acquisition of 20 leases are capital expenditures, not deductible from chargeable income under Section 22(2)(b) of the Income Tax Act. The respondent's business model involved acquiring leases, developing properties, and deriving rental income over the lease term, making the leases fixed assets rather than circulating capital. The respondent's own financial statements classified prepaid operating lease rentals as non-current assets, reinforcing their capital nature. Rent payments, however, are recurrent expenditures made to m…

Source excerpt

Deductibility Of Expenditure
Capital Vs Revenue Expenditure
Corporation Tax Assessment
Real Estate Business Taxation

Read case analysis

21 Dec 2018

Tax Law [2018] UGTAT 1

Vivo Energy (U) Ltd v Uganda Revenue Authority (Application No. 29 of 2017)

Vivo Energy (U) Ltd v Uganda Revenue Authority (Application No. 29 of 2017) [2018] UGTAT 1 (21 December 2018)

Court: Tax Appeals Tribunal (Uganda)
Case number: Application No. 29 of 2017

The Tribunal found that both premium and rent paid by the applicant for leasehold interests in land were incurred for the acquisition of a capital asset, conferring exclusive possession and ownership for the lease period. These payments are capital in nature and must be included in the cost base of the asset under S. 52(2) of the Income Tax Act, and are therefore not deductible allowances under S. 22. The distinction between capital and revenue expenditure depends on the nature of the asset acquired and the advantage gained; in this case, the leasehold interests were long-term assets, not sto…