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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…

Source excerpt

Deductibility Of Lease Payments
Capital Vs Revenue Expenditure
Income Tax Penalties
Leasehold As Capital Asset

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21 Mar 2000

Tax Law [2000] UGHC 24

New Vision Printing & Publishing Corporation v Uganda Revenue Authority

New Vision Printing & Publishing Corporation v Uganda Revenue Authority (Civil Appeal No. 78 of 1999) [2000] UGHC 24 (21 March 2000)

Court: High Court of Uganda
Case number: Civil Appeal No. 78 of 1999

The court held that under the Income Tax Decree 1974, as amended, rental installments in a finance lease with an option to purchase are not deductible expenditures for tax purposes. The principal component of such payments is considered capital expenditure, which is expressly excluded from allowable deductions by section 15(1)(b). Only the interest component is deductible, as it is specifically provided for in section 14(3)(a). The court rejected the appellant's reliance on international accounting standards and foreign case law, emphasizing that local statutory provisions govern the treatmen…