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Uganda Case Law

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Tax Law [2019] UGHCCD 190

ATC Uganda Limited & Another V Kampala Capital City Authority

ATC Uganda Limited & Another V Kampala Capital City Authority (CIVIL SUIT NO. 323 OF 2018) [2019] UGHCCD 190 (16 August 2019)

Court
HC: Civil Division (Uganda)
Case number
CIVIL SUIT NO. 323 OF 2018
Judge
Musa Ssekaana, J

The High Court held that telecom masts are movable property, not immovable property under the Local Government (Rating) Act, so property rates could not be levied.

  • Property Tax Liability
  • Definition Of Immovable Property
  • Statutory Interpretation
  • Fixtures And Chattels
  • Taxpayer Favourable Construction
  • Property-tax
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Commercial And Corporate [2015] UGCommC 71

Spear House Ltd v Barclays Bank of Uganda Ltd

Spear House Ltd v Barclays Bank of Uganda Ltd (Civil Suit No. 236 of 2008) [2015] UGCommC 71 (8 April 2015)

Court
Commercial Court of Uganda
Case number
Civil Suit No. 236 of 2008

The High Court held that the tenant-owned fixtures remained Barclays Bank’s property under the lease, and the plaintiff failed to prove a valid variation or damages.

  • Tenancy Agreements
  • Fixtures And Chattels
  • Contract Variation
  • Landlord Tenant Rights
  • Fixtures-and-chattels
  • Tenancy-agreements
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Land And Property [2009] UGHC 37

Justine Okengo v Natali Abia & oers

Justine Okengo v Natali Abia & oers (Civil App. No.34 Of 2004) (Civil App. No.34 of 2004) [2009] UGHC 37 (26 March 2009)

Court
High Court of Uganda
Case number
Civil App. No.34 of 2004

The High Court allowed an appeal over disputed land and stores, held the trial court erred on fixtures and the locus in quo, set aside the judgment, and ordered a retrial.

  • Fixtures And Chattels
  • Ownership Of Land
  • Retrial Procedure
  • Locus In Quo
  • Burden Of Proof
  • Fixtures-and-chattels
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About this JurisAssist collection

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.

Source links and collection timestamps are retained alongside the indexed records.