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Tax Law [2022] UGTAT 7

Stabic Bank v Uganda Revenue Authority (Taxation Application No. 56 of 2019)

Stabic Bank v Uganda Revenue Authority (Taxation Application No. 56 of 2019) [2022] UGTAT 7 (2 March 2022)

Court
Tax Appeals Tribunal (Uganda)
Case number
Taxation Application No. 56 of 2019
Judges
Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that performance bonds, advance payment bonds and generic guarantees were indemnity bonds, but bid bonds were not and stayed at the nominal rate.

  • Stamp Duty Liability
  • Interpretation Of Indemnity Bonds
  • Classification Of Bonds
  • Tax Assessment Dispute
  • Contractual Instruments
  • Statutory Interpretation
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Land And Property [1953] EACA 2

Abubaker v Principal Registrar of Crown Lands, Commissioners of Stamp Duties

Abubaker v Principal Registrar of Crown Lands, Commissioners of Stamp Duties (Civil Appeal No. 8 of 1953; Civil Suit No. 48 of 1953) [1953] EACA 2 (1 January 1953)

Court
East African Court of Appeal
Case number
Civil Appeal No. 8 of 1953 ; Civil Suit No. 48 of 1953
Judge
Harley J

The court held that a vesting order had to comply with land registration requirements and was dutiable as a conveyance under the Stamp Ordinance.

  • Registration Of Land
  • Stamp Duty Liability
  • Vesting Orders
  • Municipal Rates
  • Definition Of Conveyance
  • Court Orders And Land Transfer
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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.