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10 Sept 2020

Tax Law [2020] UGSC 26

Kajura v Uganda Revenue Authority

Kajura v Uganda Revenue Authority (Civil Application 26 of 2018) [2020] UGSC 26 (10 September 2020)

Court: Supreme Court of Uganda
Case number: Civil Application 26 of 2018
Judge: Arach-Amoko, JSC, Katureebe, CJ, Mwangusya, JSC, Tumwesigye, JSC, Mwondha, JSC

The Supreme Court of Uganda dismissed an application to recall and review its earlier tax ruling, holding that it was a disguised appeal and no review ground was shown.

Pay As You Earn Tax
Review Of Judgment
Terminal Benefits Taxation
Retrenchment Packages
Jurisdiction Of Supreme Court
Review-of-judgment

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20 May 2016

Civil Procedure [2016] UGCommC 47

Parliamentary Commission v Byamugisha & Anor

Parliamentary Commission v Byamugisha & Anor (Miscellaneous Application No. 219 of 2016) [2016] UGCommC 47 (20 May 2016)

Court: Commercial Court of Uganda
Case number: Miscellaneous Application No. 219 of 2016

The High Court granted a stay of execution pending appeal in a tax-related dispute, holding that the decree imposed immediate statutory duties and could expose the applicant to contempt.

Stay Of Execution
Statutory Duties Of Public Bodies
Pay As You Earn Tax
Judicial Discretion
Contempt Of Court
Appeal Rights

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Kajura v Uganda Revenue Authority

Parliamentary Commission v Byamugisha & Anor