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Tax Law [2023] UGTAT 64

The Registered Trustees of Mengo Hospital v Uganda Revenue Authority (Application 44 of 2022)

The Registered Trustees of Mengo Hospital v Uganda Revenue Authority (Application 44 of 2022) [2023] UGTAT 64 (28 September 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 44 of 2022
Judges
Mugenyi, Chairperson, Mugerwa, Panel Member, Ali

The Tribunal partly allowed Mengo Hospital’s tax exemption application, granting exemption for 1 July 2016 to 30 June 2018 but not for later periods.

  • Income Tax Exemption
  • Charitable Institution Status
  • Public Benefit Requirement
  • Profit Object Test
  • Income-tax-exemption
  • Charitable-organization
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