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Tax Law [2021] UGTAT 28

The Registered Trustees of Freemansons Hall v Uganda Revenue Authority (Application 51 of 2019)

The Registered Trustees of Freemansons Hall v Uganda Revenue Authority (Application 51 of 2019) [2021] UGTAT 28 (29 July 2021)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 51 of 2019
Judges
Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tax Appeals Tribunal held that URA’s assessment was invalid because it failed to revoke a binding private ruling before taxing the sale, and it also miscomputed the gain.

  • Capital Gains Tax
  • Private Ruling Binding Effect
  • Tax Assessment Computation
  • Business Asset Definition
  • Tax Exemption
  • Procedural Requirements
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Tax Law [2021] UGTAT 20

Registered Trustees of Free Masons v Uganda Revenue Authority (Application No. TAT 51 of 2019)

Registered Trustees of Free Masons v Uganda Revenue Authority (Application No. TAT 51 of 2019) [2021] UGTAT 20 (29 July 2021)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 51 of 2019
Judges
Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that the Commissioner was bound by an unrevoked private ruling and that the capital gains assessment was wrongly computed.

  • Capital Gains Tax
  • Private Ruling Binding Effect
  • Tax Assessment Computation
  • Business Asset Definition
  • Tax Exemption
  • Procedural Objection
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About this JurisAssist collection

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.

Source links and collection timestamps are retained alongside the indexed records.