Katureebe and Another v Uganda Revenue Authority
Katureebe and Another v Uganda Revenue Authority (Civil Appeal No 55 of 2012) [2018] UGCA 247 (11 October 2018)
The Court of Appeal held that terminal benefits paid to the appellants, former employees of British American Tobacco (Uganda) Ltd, were taxable as employment income under section 19 of the Income Tax Act. The court found that the payments did not qualify as pension or as a lump sum from a resident retirement fund, and the appellants were not public service officers holding pensionable office under the Pensions Act. The court followed the binding Supreme Court decision in Uganda Revenue Authority v Hassan Kajura, which established that terminal benefits are taxable. The payment by the Privatis…
Source excerpt
- Income Tax
- Employment Income
- Terminal Benefits
- Tax Exemptions
- Public Enterprise Divestiture