JurisAssist Uganda Case Law
Uganda
Sign in
Uganda Source-linked decisions Coverage checked

Uganda Case Law

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

Courts on this page
1 court collection
Last checked

Search and filter Uganda case law

Results update automatically as you type.

Uganda decisions

Decisions matching the current search

Clear filters
Tax Law [2020] UGTAT 2

Cooper Motors Corporation (U) Ltd v Uganda Revenue Authority (TAT Application No. 67 of 2018)

Cooper Motors Corporation (U) Ltd v Uganda Revenue Authority (TAT Application No. 67 of 2018) [2020] UGTAT 2 (17 March 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
TAT Application No. 67 of 2018
Judges
Ali, Panel Member

The Tribunal dismissed a challenge to withholding tax penalties on related-party loan interest, holding the applicant did not prove the debt-to-equity conversion or payment timing.

  • Withholding Tax
  • Related Party Loans
  • Interest Payments
  • Statutory Interpretation
  • Tax Penalties
  • Withholding-tax
Read case analysis

About this JurisAssist collection

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.

Source links and collection timestamps are retained alongside the indexed records.