Katureeba & Anor Vs Uganda Revenue Authority
Katureeba & Anor Vs Uganda Revenue Authority (Civil Appeal No.55 of 2012) [2018] UGCA 77 (11 October 2018)
The Court of Appeal, following the binding precedent of the Supreme Court in Uganda Revenue Authority v Siraje Hassan Kajura, held that terminal benefits paid to the appellants upon termination of employment by British American Tobacco (Uganda) Ltd, through the Privatisation Unit, constitute employment income under section 19(1) of the Income Tax Act. The court found that the appellants did not hold pensionable office under the Pensions Act, and the payments made were not pension or exempt lump sums from a resident retirement fund. The Privatisation Unit acted on behalf of the employer in the…
Source excerpt
- Taxation Of Terminal Benefits
- Income Tax Act Interpretation
- Exemption Of Pension
- Public Enterprise Divestiture
- Withholding Tax
- Employment Income Definition