Uganda Case Law

Orient Bank Limited v Yudaya Musisi (Labour Dispute Miscellaneous Application 197 of 2021)

Orient Bank Limited v Yudaya Musisi (Labour Dispute Miscellaneous Application 197 of 2021) [2023] UGIC 38 (9 May 2023)

Court

Industrial Court of Uganda

Case number

Labour Dispute Miscellaneous Application 197 of 2021

Judge

Tumusiime-Mugisha, J, Gidongo, Panel Member, Achiro, Panel Member, Rwomushana, Panel Member

The court held that the applicant, having expressly undertaken in writing to bear the tax liability on the decretal amount and having paid the tax to URA, is estopped from seeking recovery of that tax from the respondent. The court distinguished between taxable employment income and non-taxable awards such as damages and severance, finding that only payment in lieu of notice was taxable, and that the applicant had already discharged the tax obligation. On the issue of set-off, the court found that the applicant did not plead or prove the loan set-off in the main claim, nor did it adduce evide…

Source excerpt

• Wrongful Termination
• Execution Of Judgments
• Taxation Of Employment Awards
• Set Off And Counterclaim
• Foreign Currency Conversion Loss