Uganda Case Law

Apony Uganda Limited v Uganda Revenue Authority (Application TAT 80 of 2021)

Apony Uganda Limited v Uganda Revenue Authority (Application TAT 80 of 2021) [2023] UGTAT 7 (13 October 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application TAT 80 of 2021

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Ali

The Tribunal held that Aponye Uganda Limited was part of a group with common underlying ownership, so its interest deduction was capped at 30% of EBITDA.

• Income Tax Assessment
• Interest Expense Deduction
• Group Company Definition
• Statutory Interpretation
• Tax Avoidance Provisions
• Income-tax