Musiime v Uganda Revenue Authority (Application 204 of 2022)
Musiime v Uganda Revenue Authority (Application 204 of 2022) [2023] UGTAT 26 (21 June 2023)
The Tribunal held that a Range Rover Velar given to the applicant was a genuine gift and exempt from income tax under section 21(1)(j).
- Income Tax Exemption
- Gifts And Taxation
- Burden Of Proof
- Tax Assessment
- Property Income
- Income-tax-exemption