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Uganda decisions
Decisions matching the current search
Nsiimire v Umeme Limited (LABOUR DISPUTE REFERENCE No. 184 OF 2022) [2025] UGIC 35 (28 March 2025)
The Industrial Court held that Umeme’s restructuring made the telecom engineer role redundant, rejected constructive dismissal, and awarded limited compensation.
Nyabiryo & 1,117 Others v Uganda Revenue Authority (Civil Appeal 24 of 2022; Civil Application 7 of 2024) [2024] UGSC 32 (2 September 2024)
The Supreme Court held that retrenchment packages and terminal benefits paid to former employees following termination of employment constitute compensation for termination of employment within the meaning of Section 19(1)(d) of the Income Tax Act and are therefore taxable as employment income. The Court rejected the appellants' arguments that such payments were amelioration and not compensation, finding that the statutory language is broad and covers all compensation for termination, regardless of the circumstances or the entity making the payment. The Court affirmed the binding nature of it…
Source excerpt
Action Aid Uganda v Tibekanga (Labour Dispute LDA 5 of 2014) [2015] UGIC 1 (8 September 2015)
The Industrial Court set aside a Labour Officer’s award for compensation tied to alleged defamation and ordered a rehearing before a different Labour Officer.
