The Registered Trustees of Mengo Hospital v Uganda Revenue Authority (Application 44 of 2022) [2023] UGTAT 64 (28 September 2023)
Court
Tax Appeals Tribunal (Uganda)
Case number
Application 44 of 2022
Judges
Mugenyi, Chairperson, Mugerwa, Panel Member, Ali
The Tribunal partly allowed Mengo Hospital’s tax exemption application, granting exemption for 1 July 2016 to 30 June 2018 but not for later periods.
Human Resource Managers' Association of Uganda v Uganda Revenue Authority (Application 47 of 2022) [2023] UGTAT 28 (27 June 2023)
Court
Tax Appeals Tribunal (Uganda)
Case number
Application 47 of 2022
Judges
Ali, Panel Member, Akabway, Katwe
The Tribunal held that tax exemption under section 2(bb) of Uganda’s Income Tax Act requires both eligibility and a current written ruling from the Commissioner. The application was dismissed.
The Tribunal held that the Bank of Uganda Defined Benefits Scheme was a settlor trust, so tax liability shifted to Bank of Uganda rather than the trustees. The application succeeded with costs.
International School of Uganda Limited v The Commissioner General, Uganda Revenue Authority (Civil Appeal 3 of 2018) [2020] UGCommC 171 (10 June 2020)
Court
Commercial Court of Uganda
Case number
Civil Appeal 3 of 2018
Judge
Wangutusi, J
The court found that the appellant met all statutory requirements for exemption under section 2(bb) of the Income Tax Act. The appellant is a company limited by guarantee, its income and assets are applied solely to its educational objectives, and no private benefit is conferred on members or directors. The tribunal erred by focusing on private ownership, funding, and management as determinative of public character, contrary to the statutory test. The court held that public character is established by serving the public and not conferring private benefit, regardless of ownership. The surplus…
International School of Uganda v Uganda Revenue Authority (Taxation Application No. 16 of 2016) [2018] UGTAT 4 (20 December 2018)
Court
Tax Appeals Tribunal (Uganda)
Case number
Taxation Application No. 16 of 2016
Judges
Akabway, Panel Member, Mugenyi, Chairperson, Ali
The Tribunal found that the applicant, while a non-profit educational institution, is privately owned, funded, and managed, with accessibility limited by high fees and an international curriculum. Applying statutory interpretation, the Tribunal held that 'public character' under S. 2(bb) of the Income Tax Act requires more than mere accessibility; it encompasses ownership, funding, management, and the extent of public benefit. The applicant's structure and operations overwhelmingly reflect private rather than public character. The accumulation of large reserves and income from non-educational…
International School of Uganda Ltd v Commissioner General Uganda Revenue Authority (Civil Appeal No. 4 of 2016) [2016] UGCommC 62 (26 August 2016)
Court
Commercial Court of Uganda
Case number
Civil Appeal No. 4 of 2016
The High Court found that the appeal was improperly brought as it did not arise from a valid objection decision under the Income Tax Act, but rather from a taxation decision regarding exemption status. The proper forum for review of such a decision is the Tax Appeals Tribunal, not the High Court in its original jurisdiction. The Commissioner General's advice to reapply for exemption did not constitute a valid objection decision, and procedural errors were made by both parties regarding the appeal process. The substantive issues regarding the Appellant's status as an exempt organisation and th…
