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Tax Law [2016] UGTAT 1

Poly Pack Ltd v Uganda Revenue Authority & Anor (Application No. 9 of 2014)

Poly Pack Ltd v Uganda Revenue Authority & Anor (Application No. 9 of 2014) [2016] UGTAT 1 (14 September 2016)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. 9 of 2014
Judges
Ali, Panel Member, Mugenyi, Chairperson

The Tribunal vacated a penal VAT assessment against Polypack Limited, finding no taxable supply arose after the tenancy expired and no consideration was paid.

  • Vat Assessment
  • Rental Income Taxation
  • Penal Tax Liability
  • Taxable Supply
  • Related Party Transactions
  • Vat-assessment
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