Uganda Case Law

Uganda Revenue Authority v Whistleblower (REF. TID 170819150)

Uganda Revenue Authority v Whistleblower (REF. TID 170819150) (Civil Appeal 30 of 2021) [2024] UGCommC 22 (16 January 2024)

Court

Commercial Court of Uganda

Case number

Civil Appeal 30 of 2021

Judge

Stephen Mubiru, J

The respondent's right to a whistleblower reward under section 8 of The Finance Act, 2014 was contingent upon actual recovery of tax, not merely provision of information. At the time of the statutory amendment reducing the reward rate to 5%, the respondent had not acquired a vested right, only a contingent interest. The applicable law is that in force at the time the claim becomes enforceable, which is upon recovery, not at the time of information provision. The Tax Appeals Tribunal erred in applying the repealed statute and awarding a 10% reward and excessive interest. The appeal succeeds; t…

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• Statutory Rights
• Retrospective Application
• Whistleblower Rewards
• Unilateral Contracts

Bestin Limited v Uganda Revenue Authority (TAT Application 230 of 2022)

Bestin Limited v Uganda Revenue Authority (TAT Application 230 of 2022) [2023] UGTAT 11 (29 June 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 230 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Mugerwa

The Tribunal found that the applicant entered into the agreement for the purchase of the business asset before the enactment of S.118B(2) of the Income Tax Act, with the majority of the consideration paid before the law came into force. The subsequent payments made after the commencement of the amendment were installments fulfilling an already completed transaction. The law did not expressly provide for its retrospective application to transactions concluded before its commencement, nor did it clarify the treatment of post-commencement installment payments for pre-commencement purchases. The…

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• Withholding Tax
• Retrospective Application
• Income Tax Amendment
• Business Asset Purchase
• Statutory Interpretation

Tushabomwe v Western Young Investors Association Limited

Tushabomwe v Western Young Investors Association Limited (Civil Suit 1032 of 2020) [2022] UGCommC 118 (7 January 2022)

Court

Commercial Court of Uganda

Case number

Civil Suit 1032 of 2020

Judge

Stephen Mubiru, J

The High Court upheld an amended exit rule for a collective investment scheme and dismissed the plaintiff’s claim for an additional payout.

• Company Meetings
• Collective Investment Schemes
• Amendment Of Regulations
• Member Exit Rights
• Retrospective Application
• Corporate Governance

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 15 of 2018)

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 15 of 2018) [2020] UGTAT 7 (19 May 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 15 of 2018

Judges

Katwe, Panel Member, Ali, Mugenyi, Chairperson

The Tribunal found that while the applicant was permitted to use the Standard Alternative Method, it failed to properly apportion shared costs between taxable telecom services and exempt mobile money services as required by Regulation 14 of the VAT Regulations and S. 28(10) of the VAT Act. The respondent acted within its legal mandate in requiring the applicant to attribute and apportion input tax accordingly. The Tribunal held that the applicant's proposal for apportionment was not automatically accepted and must comply with statutory requirements. The VAT assessment was upheld as the applic…

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• Vat Apportionment
• Input Tax Credit
• Standard Alternative Method
• Tax Assessment
• Retrospective Application
• Tax Refund

Ssessimba v Nakaseke District Service Commission & Anor (na)

Ssessimba v Nakaseke District Service Commission & Anor (na) [2018] UGHCCD 103 (26 October 2018)

Court

HC: Civil Division (Uganda)

Case number

na

Judge

Musa Ssekaana, J

The High Court quashed Nakaseke District Service Commission’s termination of Dr. Ssessimba’s appointment, finding retrospective and biased decision-making.

• Judicial Review
• Termination Of Employment
• Natural Justice
• Retrospective Application
• Public Service Standing Orders
• Judicial-review

Kyeyago & 2 Ors Vs Kyeyago & 2 Ors

Kyeyago & 2 Ors Vs Kyeyago & 2 Ors (Civil Appeal No. 080 of 2011) [2015] UGHCCD 151 (3 July 2015)

Court

HC: Civil Division (Uganda)

Case number

Civil Appeal No. 080 of 2011

Judge

Namundi, J

The High Court allowed an appeal over disputed land, holding that a 1982 sale was governed by then-applicable law and not later consent requirements.

• Family Land
• Customary Law
• Retrospective Application
• Land Sale Agreements
• Land-and-property
• Customary-law

Ayo v Ojambo (Family and Childrens Cause No. 28 of 1999)

Ayo v Ojambo (Family and Childrens Cause No. 28 of 1999) [2000] UGHCFD 2 (7 March 2000)

Court

HC: Family Division (Uganda)

Case number

Family and Childrens Cause No. 28 of 1999

Judge

Maniraguha, J

The application for maintenance and contribution orders was brought under the Children Statute, 1996 and the Family and Children Court Rules, 1998. The Statute defines a child as a person below 18 years and expressly provides that maintenance and contribution orders can only be made in respect of a child before attaining 18 years. Since David Omollo was over 21 years at the time of filing, the application was statute barred and did not disclose a cause of action. The claim for reimbursement of expenses incurred during the child's minority cannot be maintained after the child has reached major…

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• Maintenance Orders
• Contribution Orders
• Limitation Periods
• Definition Of Child
• Retrospective Application