Uganda Case Law

Kampala Hospitality Development Limited v Uganda Revenue Authority (Taxation Application 69 of 2023)

Kampala Hospitality Development Limited v Uganda Revenue Authority (Taxation Application 69 of 2023) [2025] UGTAT 1 (13 February 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application 69 of 2023

Judges

Crystal Kabajwara -Chairperson, Ali, Panel Member, Katwe

The Tribunal held that VAT assessments outside the three-year period were not barred where the applicant’s failure to account for VAT on imported services amounted to willful neglect.

• Vat Assessment
• Statute Of Limitations
• Willful Neglect
• Imported Services
• Withholding Tax
• Administrative Assessment

Hofokam Limited v Tibagwa (suing throgh her lawful attorney kusiima)

Hofokam Limited v Tibagwa (suing throgh her lawful attorney kusiima) (Miscellaneous Application 102 of 2024) [2025] UGHC 93 (17 January 2025)

Court

High Court of Uganda

Case number

Miscellaneous Application 102 of 2024

Judge

Byaruhanga Rugyema, J

The High Court at Hoima dismissed Hofokam Ltd’s preliminary objections, finding the plaint disclosed a cause of action, was not res judicata, and was not time-barred.

• Fraudulent Acquisition Of Title
• Equitable Interest In Land
• Res Judicata
• Statute Of Limitations
• Cause Of Action
• Permanent Injunction

Mukamuriza v Karugaba & 2 Others

Mukamuriza v Karugaba & 2 Others (Civil Suit 554 of 2020) [2024] UGCommC 346 (31 December 2024)

Court

Commercial Court of Uganda

Case number

Civil Suit 554 of 2020

Judge

Mutesi, J

The High Court dismissed a land ownership suit after finding the plaintiff failed to prove she bought the land or had any proprietary interest in it.

• Proprietary Rights
• Statute Of Limitations
• Fraud In Land Transactions
• Burden Of Proof
• Pleadings And Amendments
• Land-and-property

Dabule and Others v Attorney General of Uganda

Dabule and Others v Attorney General of Uganda [2018] EACJ 125 (28 November 2018) (First Instance Division)

Court

East African Court of Justice

Judge

Jundu JA, Mugenyi PJ, Ngiye JA, Ntezilyayo DPJ, Nyawello JA

The Court found that the Applicants' Reference was premised on a false assertion that national courts had clarified the legal position on the unfrozen accounts. Neither the Constitutional Court nor the Supreme Court of Uganda made a determination entitling the Applicants to payment; instead, they recommended that the matter be addressed by ordinary courts. The Applicants failed to establish any contravention of Ugandan national law or Treaty obligations by the Respondent. The letter of August 2016, which formed the basis of the Reference, was rooted in a misdirection of law and did not give r…

Source excerpt

• Freezing Of Bank Accounts
• Right To Property
• Rule Of Law Obligations
• Treaty Compliance
• Statute Of Limitations

Ibrahim v Sudan (Communication 386/10)

Ibrahim v Sudan (Communication 386/10) [2013] ACHPR 121 (25 February 2013)

Court

African Commission on Human and Peoples Rights

Case number

Communication 386/10

The Commission found that, although the applicant had constructively exhausted local remedies due to the unavailability, ineffectiveness, and inadequacy of judicial remedies in Sudan—caused by emergency decrees, statutory limitations, and immunity provisions—the communication was ultimately inadmissible because it was not submitted within a reasonable period as required by Article 56(6) of the African Charter. The Commission determined that the fifteen-month delay between the final domestic decision (Constitutional Court ruling communicated in January 2009) and the submission of the communica…

Source excerpt

• Admissibility Requirements
• Exhaustion Of Local Remedies
• State Immunity
• Statute Of Limitations
• Torture And Ill Treatment
• Access To Justice

Dr. Chebrot and Another v Central Purchasing Company Limited

Dr. Chebrot and Another v Central Purchasing Company Limited (Civil Appeal 77 of 2003) [2007] UGCA 74 (19 June 2007)

Court

Court of Appeal of Uganda

Case number

Civil Appeal 77 of 2003

Judge

Mukasa-Kikonyogo, DCJ, Twinomujuni, JA, Kitumba, JA

The Court of Appeal held that a continuing guarantee was enforceable despite the limitation argument, upheld liability for the reduced balance, and dismissed the appeal.

• Guarantee Liability
• Statute Of Limitations
• Hire Purchase Agreements
• Joint And Several Liability
• Continuing-guarantee
• Limitation-of-actions