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Tax Law [2024] UGSC 32

Nyabiryo & 1,117 Others v Uganda Revenue Authority

Nyabiryo & 1,117 Others v Uganda Revenue Authority (Civil Appeal 24 of 2022; Civil Application 7 of 2024) [2024] UGSC 32 (2 September 2024)

Court
Supreme Court of Uganda
Case number
Civil Appeal 24 of 2022 ; Civil Application 7 of 2024
Judge
Tuhaise, JSC, Elizabeth Musoke, JSC, Stephen Musota, JSC, Madrama , JSC, Catherine Bamugemereire, JSC

The Supreme Court held that retrenchment packages and terminal benefits paid to former employees following termination of employment constitute compensation for termination of employment within the meaning of Section 19(1)(d) of the Income Tax Act and are therefore taxable as employment income. The Court rejected the appellants' arguments that such payments were amelioration and not compensation, finding that the statutory language is broad and covers all compensation for termination, regardless of the circumstances or the entity making the payment. The Court affirmed the binding nature of it…

Source excerpt

  • Taxation Of Terminal Benefits
  • Income Tax Act Interpretation
  • Compensation For Loss Of Employment
  • Retrenchment Package Taxability
  • Statutory Construction Tax Law
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Tax Law [2018] UGCA 77

Katureeba & Anor Vs Uganda Revenue Authority

Katureeba & Anor Vs Uganda Revenue Authority (Civil Appeal No.55 of 2012) [2018] UGCA 77 (11 October 2018)

Court
Court of Appeal of Uganda
Case number
Civil Appeal No.55 of 2012

The Court of Appeal, following the binding precedent of the Supreme Court in Uganda Revenue Authority v Siraje Hassan Kajura, held that terminal benefits paid to the appellants upon termination of employment by British American Tobacco (Uganda) Ltd, through the Privatisation Unit, constitute employment income under section 19(1) of the Income Tax Act. The court found that the appellants did not hold pensionable office under the Pensions Act, and the payments made were not pension or exempt lump sums from a resident retirement fund. The Privatisation Unit acted on behalf of the employer in the…

Source excerpt

  • Taxation Of Terminal Benefits
  • Income Tax Act Interpretation
  • Exemption Of Pension
  • Public Enterprise Divestiture
  • Withholding Tax
  • Employment Income Definition
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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.