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Uganda decisions
Decisions matching the current search
Zalwango and 2 Others v Ladha Kassam & Co. Ltd and 8 Others (Miscellaneous Application No. 1040 of 2022) [2022] UGHCLD 210 (18 October 2022)
The High Court allowed joinder and amendment so five additional respondents could be added in a land dispute involving alleged fraud and disputed titles.
Uganda Revenue Authority v COWI A/S (Civil Appeal 34 of 2020) [2021] UGCommC 187 (18 October 2021)
The High Court held that services supplied by COWI A/S’s Denmark head office to its Ugandan branch were imported services subject to VAT, and allowed URA’s appeal.
Uganda Revenue Authority v COWI A/S (Civil Appeal No. 34 of 2020) [2021] UGCA 134 (18 October 2021)
The court held that Regulation 13 (3) (a) of The Value Added Tax (Amendment) Regulations, 2011, lawfully treats a branch in Uganda and its overseas head office as separate taxable persons for VAT purposes, even though they are part of the same legal entity. This regulatory approach is consistent with the principle of tax neutrality and the destination principle underlying VAT, ensuring parity between domestic and imported services. The services rendered by the head office in Denmark to the Ugandan branch, for which costs were allocated, constituted imported services consumed in Uganda and wer…
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Infectious Disease Institute v MARPS Network Limited (MISCELLANEOUS CAUSE NO. 171 OF 2020) [2020] UGHCCD 183 (10 August 2020)
The High Court granted specific performance against a sub-grantee, ordering return of a project vehicle and production of accountability records after breach of sub-award agreements.
The Liquidator Rift Valley Railways (U) Ltd v East African Rail and Handling Logistics Limited (COMPANY CAUSE NO. 17 OF 2019) [2020] UGHCCD 59 (23 April 2020)
The court found that Rift Valley Railways (U) Ltd and East African Rail and Handling Logistics Limited are effectively controlled by the same shareholders, directors, and company secretary, with overlapping bank signatories and operational interdependence. The evidence demonstrated that the respondent was used as an associated company to potentially frustrate the claims of creditors in the liquidation of Rift Valley Railways (U) Ltd. Applying section 108 of the Insolvency Act and established principles on veil piercing, the court held that it is just and equitable to lift the corporate veil o…
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Infrastructure Projects Ltd v Meja Properties Ltd (CIVIL SUIT NO 2351 OF 2016) [2020] UGHCCD 51 (14 April 2020)
The court found that there was no valid contract between the plaintiff and the defendant. The purported agreement was executed between husband and wife, who were directors of the respective companies, and was not disclosed to the new majority shareholder. The evidence showed that the defendant did not own the land at the time of the alleged contract, and the agreement was likely manufactured and backdated to defraud the defendant and its new shareholder. The court also held that the agreement was inadmissible as evidence due to non-payment of stamp duty, contravening the Stamp Duty Act. The c…
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Uganda v Mbaziira (Criminal Appeal No.69 of 2014) [2015] UGHCCRD 468 (12 November 2015)
The High Court allowed Uganda’s appeal, quashed Mbaziira Farouk’s acquittals, convicted him on both counts, and nullified the fraudulent land transactions.
