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Uganda decisions
Decisions matching the current search
Uganda Revenue Authority v Skenya Motors (U) Limited (Civil Appeal 3 of 2014) [2024] UGCommC 4 (29 January 2024)
The High Court allowed a tax appeal, finding director payments were improperly authorized and could be recharacterized for tax purposes. It upheld penal tax and set aside the TAT ruling.
Katureebe and Another v Uganda Revenue Authority (Civil Appeal No 55 of 2012) [2018] UGCA 247 (11 October 2018)
The Court of Appeal held that terminal benefits paid to the appellants, former employees of British American Tobacco (Uganda) Ltd, were taxable as employment income under section 19 of the Income Tax Act. The court found that the payments did not qualify as pension or as a lump sum from a resident retirement fund, and the appellants were not public service officers holding pensionable office under the Pensions Act. The court followed the binding Supreme Court decision in Uganda Revenue Authority v Hassan Kajura, which established that terminal benefits are taxable. The payment by the Privatis…
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Standard Chartered Bank and Others v Commissioner General Uganda Revenue Authority (HCT - 00 - CC - CS - 63 - 2011) [2011] UGCommC 2004 (21 November 2011)
The court held that the issuance of bonus shares by the plaintiff banks does not amount to a distribution of accumulated profits within the meaning of Section 2(W)(V) of the Income Tax Act. The Act does not expressly include bonus shares in its definition of dividend, and the conversion of reserves into share capital through bonus shares does not result in a transfer of assets or profits to shareholders. The court found persuasive the reasoning in Commissioner of Income Tax, Bihar v Dalmia Investments, which distinguished bonus shares from dividends for tax purposes. The court further rejecte…
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International Bible Students Association v Uganda Revenue Authority (HCT-00-CV-CS-0209 OF 2008) (HCT-00-CV-CS-0209 OF 2008) [2009] UGHC 142 (29 June 2009)
The High Court of Uganda held that Jehovah’s Witness volunteers served by the plaintiff were not employees and that their modest support was not taxable employment income.
