Uganda Case Law

Lugeya Samuel and Another v Uganda Revenue Authority

Lugeya Samuel and Another v Uganda Revenue Authority (Civil Appeal No 115 of 2012) [2019] UGCA 2122 (7 May 2019)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No 115 of 2012

Judge

Kakuru, JA, Kiryabwire, JA, Madrama, JA

The Court of Appeal, bound by the Supreme Court's decision in Uganda Revenue Authority v Siraje Hassan Kajura, held that terminal benefits paid to employees upon termination, including retrenchment packages, constitute employment income under section 19 of the Income Tax Act and are therefore subject to PAYE taxation. The Privatisation Unit's role in payment did not alter the taxability, as the payments originated from employment and the withholding mechanism is not determinative of the underlying tax liability. The appeal was dismissed as the deductions were lawful, and the previous contrary…

Source excerpt

• Pay As You Earn Taxation
• Terminal Benefits Taxability
• Employment Income Definition
• Privatisation And Employee Rights

Lugeya & Anor Vs Uganda Revenue Authority

Lugeya & Anor Vs Uganda Revenue Authority (Civil Appeal No. 115 of 2012) [2019] UGCA 53 (7 May 2019)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 115 of 2012

The Court of Appeal held that PAYE on terminal benefits paid after privatisation was taxable under the Income Tax Act and dismissed the appeal.

• Pay As You Earn Taxation
• Terminal Benefits Taxability
• Employment Income Definition
• Privatisation And Tax
• Income Tax Act Interpretation
• Paye-taxation