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Commercial And Corporate [1952] EACA 321

In Re: of Hughes and Comapny Limited; In Re: of the Companies Ordinance (Misc. Civil Case No. 4 of 1952)

In Re: of Hughes and Comapny Limited; In Re: of the Companies Ordinance (Misc. Civil Case No. 4 of 1952) [1952] EACA 321 (1 January 1952)

Court
East African Court of Appeal
Case number
Misc. Civil Case No. 4 of 1952
Judge
Windham J

The court held that tax paid by the liquidator on electing shareholders’ behalf must be charged against those shareholders’ respective shares, not the company’s general assets.

  • Company Liquidation
  • Distribution Of Assets
  • Shareholder Tax Liability
  • Income Tax On Undistributed Profits
  • Company-liquidation
  • Shareholder-tax-liability
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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.

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