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Uganda Case Law

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5 Jun 2023

Tax Law [2023] UGHCCD 372

Uganda Revenue Authority v Prof.Emmanuel Tumusiime Mutebile & 7 Others (Trustees of Bank of Uganda)

Uganda Revenue Authority v Prof.Emmanuel Tumusiime Mutebile & 7 Others (Trustees of Bank of Uganda) (Civil Appeal 89 of 2021) [2023] UGHCCD 372 (5 June 2023)

Court: HC: Civil Division (Uganda)
Case number: Civil Appeal 89 of 2021
Judge: Phillip Odoki, J

The High Court dismissed URA’s appeal, holding that the Bank of Uganda scheme is a settlor trust because the settlor has a reversionary interest in the trust.

Income Tax Liability
Trusts And Settlor Trusts
Tax Exemptions
Retirement Benefit Schemes
Income-tax
Settlor-trusts

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1 Jan 1942

Family And Children [1942] EACA 12

Public Trustee of the Colony and Protectorate of Kenya v Ussher and Another

Public Trustee of the Colony and Protectorate of Kenya v Ussher and Another (Civil Case No. 84 of 1942. O.S.) [1942] EACA 12 (1 January 1942)

Court: East African Court of Appeal
Case number: Civil Case No. 84 of 1942. O.S.
Judge: Sheridan CJ

Construction of a will’s tax-free annuity clause: the estate was liable for UK and Kenya income tax, but not Irish Free State tax arising after the annuitant moved abroad.

Will Construction
Annuities
Income Tax Liability
Estate Duties
Change Of Domicile
Will-construction

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Uganda Case Law

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Uganda Revenue Authority v Prof.Emmanuel Tumusiime Mutebile & 7 Others (Trustees of Bank of Uganda)

Public Trustee of the Colony and Protectorate of Kenya v Ussher and Another