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Uganda Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

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Tax Law [2020] UGTAT 14

Britam Insurance Company Uganda Limited v Uganda Revenue Authority (TAT Application No. 68 of 2018)

Britam Insurance Company Uganda Limited v Uganda Revenue Authority (TAT Application No. 68 of 2018) [2020] UGTAT 14 (26 March 2020)

The Tribunal held that fronting and facultative commissions linked to reinsurance are VAT exempt, and allowed Britam’s application on the challenged assessment.

  • Vat Exemption
  • Reinsurance Services
  • Insurance Commissions
  • Tax Assessment
  • Ancillary Services
  • Tax Dispute Resolution
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Commercial And Corporate [2009] UGCA 61

Insurance Company of East Africa (U) Limited v AIG (U) Limited

Insurance Company of East Africa (U) Limited v AIG (U) Limited (Civil Appeal 54 of 2004) [2009] UGCA 61 (5 August 2009)

The Court of Appeal held that unpaid insurance premium could not be carried beyond 30 days under section 34, and rejected a common mistake defence.

  • Insurance Contracts
  • Reinsurance
  • Contractual Mistake
  • Premium Payment
  • Remedies
  • Estoppel
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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.