Uganda Case Law

Uganda Revenue Authority v Tamale & Co. Advocates

Uganda Revenue Authority v Tamale & Co. Advocates (Civil Appeal 11 of 2020) [2023] UGCommC 165 (29 December 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 11 of 2020

Judge

Mutesi, J

The High Court held that VAT liability can arise before VAT registration where registration was required, and upheld an additional assessment against the respondent.

• Vat Liability
• Tax Assessment
• Effective Date Of Registration
• Statutory Interpretation
• Equitable Estoppel
• Vat-liability