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Tax Law [2023] UGCommC 13

Uganda Communications Commission (UCC) and Another v Uganda Revenue Authority (URA)

Uganda Communications Commission (UCC) and Another v Uganda Revenue Authority (URA) (Civil Appeal No. 71 of 2020) [2023] UGCommC 13 (17 February 2023)

Court
Commercial Court of Uganda
Case number
Civil Appeal No. 71 of 2020
Judge
Abinyo, J

High Court partly allowed an appeal over tax refunds on motor vehicle benefits, finding the appellants proved private-use days, but limiting relief on depreciation to 1 July 2018 onward.

  • Tax Refunds
  • Employment Benefits Taxation
  • Motor Vehicle Benefit
  • Burden Of Proof
  • Statutory Interpretation
  • Tax-refunds
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