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Tax Law [2023] UGCommC 74

Ballore Transport and Logistics Limited v Uganda Revenue Authority

Ballore Transport and Logistics Limited v Uganda Revenue Authority (Civil Appeal 49 of 2021) [2023] UGCommC 74 (1 September 2023)

Court
Commercial Court of Uganda
Case number
Civil Appeal 49 of 2021
Judge
Kahigi Asiimwe, J

The High Court upheld a PAYE assessment on employee fuel cards, finding the appellant failed to show the fuel was used in performing employment duties.

  • Withholding Tax Assessment
  • Paye On Fuel Allowances
  • Tax Appeals Tribunal Procedure
  • Employment Income Exemptions
  • Tax-law
  • Paye
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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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