Uganda Case Law

Heritage oil and Gas Limited v Uganda Revenue Authority

Heritage oil and Gas Limited v Uganda Revenue Authority (Civil Appeal 3 of 2021) [2023] UGSC 47 (5 October 2023)

Court

Supreme Court of Uganda

Case number

Civil Appeal 3 of 2021

Judge

Mwondha, JSC, Tibatemwa-Ekirikubinza, JSC, Tuhaise, JSC, Mike Chibita, JSC, Elizabeth Musoke, JSC

The Supreme Court held that the right of appeal to the Supreme Court from interlocutory orders exists only where the High Court exercises original jurisdiction and the Court of Appeal confirms, varies, or reverses the decision. In this case, the High Court was exercising appellate jurisdiction under Section 27 of the Tax Appeals Tribunal Act, not original jurisdiction. The appeal before the Supreme Court arose from an interlocutory order made by the High Court in its appellate capacity, and the Court of Appeal's decision on the matter was final and not subject to further appeal to the Supreme…

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• Tax Appeals Tribunal Jurisdiction
• Right Of Appeal
• Interlocutory Orders
• Appellate Jurisdiction
• Statutory Interpretation

Precise Engineering Services Limited v Uganda Revenue Authority (Application 84 of 2022)

Precise Engineering Services Limited v Uganda Revenue Authority (Application 84 of 2022) [2023] UGTAT 51 (17 April 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 84 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal dismissed a tax appeal application as time-barred, premature on VAT, and improperly before it for failure to pay the required 30% tax.

• Tax Appeals Tribunal Jurisdiction
• Income Tax Assessment Disputes
• Vat Assessment Objections
• Statutory Timelines For Review
• Payment Of 30 Percent Tax Requirement
• Tax-appeals-tribunal-jurisdiction

URA v Globe World Engineering (U) Ltd

URA v Globe World Engineering (U) Ltd (Miscellaneous Application No. 152 of 2020) [2022] UGCommC 12 (24 January 2022)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application No. 152 of 2020

Judge

Gaswaga, J

The High Court struck out a tax appeal filed directly in the wrong forum, holding that objection decisions must first be reviewed by the Tax Appeals Tribunal.

• Tax Appeals Tribunal Jurisdiction
• Objection Decision Review
• Forum Selection
• Appeal Procedure
• Tax-appeals-tribunal
• Objection-decision-review

JP Prpperties Limited v Commissioner Uganda Revenue Authority (HCCS 403 of 2016)

JP Prpperties Limited v Commissioner Uganda Revenue Authority (HCCS 403 of 2016) [2021] UGCommC 52 (17 September 2021)

Court

Commercial Court of Uganda

Case number

HCCS 403 of 2016

Judge

Wangutusi, J

The court found that the Defendant had issued an objection decision on 21st December 2015, as evidenced by the content and heading of Exhibit P12 and subsequent communications referring to it as the objection decision. The Plaintiff was aware of this decision and sought a review, confirming its finality. Under Section 100 of the Income Tax Act, the Plaintiff was required to file any appeal within 45 days of the objection decision. The suit was filed on 10th June 2016, well after the expiration of the limitation period, rendering it time barred. The court further held that the proper procedure…

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• Objection Decision Timeliness
• Income Tax Assessment
• Appeal Limitation Periods
• Tax Appeals Tribunal Jurisdiction

Heritage Oil and Gas Limited v Uganda Revenue Authority

Heritage Oil and Gas Limited v Uganda Revenue Authority (Civil Appeal No. 264 of 2018) [2020] UGCA 2080 (23 June 2020)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 264 of 2018

Judge

Cheborion, JA, Madrama, JA, Musota, JA

The Court of Appeal lacks jurisdiction to entertain appeals from decisions of the High Court made pursuant to appeals from the Tax Appeals Tribunal under the Tax Appeals Tribunal Act, as no statutory provision confers such a right. The right of appeal must be expressly enacted by Parliament, and neither the Tax Appeals Tribunal Act nor the Income Tax Act provides for a further appeal to the Court of Appeal in these circumstances. The scheduling conference direction by the High Court Judge was not an appealable order under the Civil Procedure Act or Rules, and there is no legal basis for strik…

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• Right Of Appeal
• Tax Appeals Tribunal Jurisdiction
• Scheduling Conference Orders
• Striking Out Skeleton Arguments

Housing Finance Company of Uganda Ltd v Commissioner General, Uganda Revenue Authority (HCT-00-CC-MA 722 of 2005)

Housing Finance Company of Uganda Ltd v Commissioner General, Uganda Revenue Authority (HCT-00-CC-MA 722 of 2005) [2005] UGCommC 76 (14 December 2005)

Court

Commercial Court of Uganda

Case number

HCT-00-CC-MA 722 of 2005

The High Court refused leave for judicial review of a VAT assessment, holding that the Tax Appeals Tribunal offered an alternative statutory remedy.

• Judicial Review
• Alternative Remedies
• Vat Assessment
• Tax Appeals Tribunal Jurisdiction
• Exempted Supplies
• Leave To Apply