Uganda Case Law

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…

Source excerpt

• Tax Exemption
• Definition Of Religious Institution
• Public Character Requirement
• Charitable Institution Status
• Rental Income Taxability