Uganda Case Law

Housing Finance Company of Uganda Limited v Uganda Revenue Authority (Application No. TAT 2/2006)

Housing Finance Company of Uganda Limited v Uganda Revenue Authority (Application No. TAT 2/2006) [2007] UGTAT 3 (21 June 2007)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 2/2006

Judges

lica, chairperson, Namugowa, member, Mugerwa

The Tribunal held that Housing Finance’s services under three agency agreements were financial services exempt from VAT, quashed the assessment, and ordered a refund.

• Vat Exemptions
• Financial Services Definition
• Agency Relationships
• Tax Assessment Disputes
• Vat-exemptions
• Financial-services-definition