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Tax Law [2023] UGHCCD 372

Uganda Revenue Authority v Prof.Emmanuel Tumusiime Mutebile & 7 Others (Trustees of Bank of Uganda)

Uganda Revenue Authority v Prof.Emmanuel Tumusiime Mutebile & 7 Others (Trustees of Bank of Uganda) (Civil Appeal 89 of 2021) [2023] UGHCCD 372 (5 June 2023)

Court
HC: Civil Division (Uganda)
Case number
Civil Appeal 89 of 2021
Judge
Phillip Odoki, J

The High Court dismissed URA’s appeal, holding that the Bank of Uganda scheme is a settlor trust because the settlor has a reversionary interest in the trust.

  • Income Tax Liability
  • Trusts And Settlor Trusts
  • Tax Exemptions
  • Retirement Benefit Schemes
  • Income-tax
  • Settlor-trusts
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Tax Law [2020] UGTAT 19

Professor Mutebile and 7 Others v Uganda Revenue Authority (Application No. TAT 32 of 2018)

Professor Mutebile and 7 Others v Uganda Revenue Authority (Application No. TAT 32 of 2018) [2020] UGTAT 19 (30 October 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 32 of 2018
Judges
Akabway, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that the Bank of Uganda Defined Benefits Scheme was a settlor trust, so tax liability shifted to Bank of Uganda rather than the trustees. The application succeeded with costs.

  • Income Tax Exemption
  • Settlor Trusts
  • Retirement Benefit Schemes
  • Tax Liability Shifting
  • Trustee Taxation
  • Statutory Interpretation
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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.