Uganda Case Law

CIC General Insurance Limited v Mutabazi (Application 2 of 2024)

CIC General Insurance Limited v Mutabazi (Application 2 of 2024) [2024] UGIAT 3 (14 May 2024)

Court

Insurance Appeals Tribunal (Uganda)

Case number

Application 2 of 2024

Judges

Nangono Namakiika, chairperson, Mayinja. Panel Member, Okotha, Panel Member, Nabasirye - Panel Member

The Tribunal found that both the Applicant and Respondent were in breach of the Insurance Act, 2017 by making commission payments to unlicensed intermediaries, specifically Viva 365 Insurance Brokers, and that such illegality cannot be ignored by the court. The evidence showed that the Applicant used the Respondent as a conduit for remitting commissions to Kenyan brokers, and both parties were liable for the breach. Regarding the quantum of premiums generated from Platinum Credit, the Tribunal determined that neither party provided reliable evidence to establish the actual amount, and the IRA…

Source excerpt

• Agency Agreement
• Insurance Commissions
• Unlicensed Intermediaries
• Regulatory Compliance
• Burden Of Proof

Britam Insurance Company Uganda Limited v Uganda Revenue Authority (TAT Application No. 68 of 2018)

Britam Insurance Company Uganda Limited v Uganda Revenue Authority (TAT Application No. 68 of 2018) [2020] UGTAT 14 (26 March 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 68 of 2018

Judges

Akabway, Panel Member, Mugenyi, Chairperson, Ali

The Tribunal held that fronting and facultative commissions linked to reinsurance are VAT exempt, and allowed Britam’s application on the challenged assessment.

• Vat Exemption
• Reinsurance Services
• Insurance Commissions
• Tax Assessment
• Ancillary Services
• Tax Dispute Resolution