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10 Jun 2020

Tax Law [2020] UGCommC 171

International School of Uganda Limited v The Commissioner General, Uganda Revenue Authority

International School of Uganda Limited v The Commissioner General, Uganda Revenue Authority (Civil Appeal 3 of 2018) [2020] UGCommC 171 (10 June 2020)

Court: Commercial Court of Uganda
Case number: Civil Appeal 3 of 2018
Judge: Wangutusi, J

The court found that the appellant met all statutory requirements for exemption under section 2(bb) of the Income Tax Act. The appellant is a company limited by guarantee, its income and assets are applied solely to its educational objectives, and no private benefit is conferred on members or directors. The tribunal erred by focusing on private ownership, funding, and management as determinative of public character, contrary to the statutory test. The court held that public character is established by serving the public and not conferring private benefit, regardless of ownership. The surplus…

Source excerpt

Income Tax Exemption
Educational Institutions
Public Character Requirement
Administrative Rulings
Company Limited By Guarantee

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20 Dec 2018

Tax Law [2018] UGTAT 3

Registered Trustees of Freemasons hall v Uganda Revenue Authority (Taxation Application No. 20 of 2017)

Registered Trustees of Freemasons hall v Uganda Revenue Authority (Taxation Application No. 20 of 2017) [2018] UGTAT 3 (20 December 2018)

Court: Tax Appeals Tribunal (Uganda)
Case number: Taxation Application No. 20 of 2017
Judges: Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal found that the applicant's trust deed does not establish it as a religious or charitable institution of public character as required under S. 2(bb)(B) of the Income Tax Act. The objectives of the applicant are limited to property management and do not include religious or charitable purposes. Charitable activities conducted by related entities or as part of corporate social responsibility do not confer charitable status on the applicant itself. Membership restrictions and lack of public accessibility further negate public character. The Tribunal held that rental income from the h…