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Tax Law [2024] UGCommC 4

Uganda Revenue Authority v Skenya Motors (U) Limited

Uganda Revenue Authority v Skenya Motors (U) Limited (Civil Appeal 3 of 2014) [2024] UGCommC 4 (29 January 2024)

Court
Commercial Court of Uganda
Case number
Civil Appeal 3 of 2014
Judge
Gaswaga, J

The High Court allowed a tax appeal, finding director payments were improperly authorized and could be recharacterized for tax purposes. It upheld penal tax and set aside the TAT ruling.

  • Income Tax
  • Tax Avoidance
  • Company Directors
  • Dividends Vs Bonuses
  • Corporate Governance
  • Penal Tax
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Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

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