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Tax Law [2019] UGCA 53

Lugeya & Anor Vs Uganda Revenue Authority

Lugeya & Anor Vs Uganda Revenue Authority (Civil Appeal No. 115 of 2012) [2019] UGCA 53 (7 May 2019)

The Court of Appeal held that PAYE on terminal benefits paid after privatisation was taxable under the Income Tax Act and dismissed the appeal.

  • Pay As You Earn Taxation
  • Terminal Benefits Taxability
  • Employment Income Definition
  • Privatisation And Tax
  • Income Tax Act Interpretation
  • Paye-taxation
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