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Uganda Case Law

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10 Sept 2020

Tax Law [2020] UGSC 26

Kajura v Uganda Revenue Authority

Kajura v Uganda Revenue Authority (Civil Application 26 of 2018) [2020] UGSC 26 (10 September 2020)

Court: Supreme Court of Uganda
Case number: Civil Application 26 of 2018
Judge: Arach-Amoko, JSC, Katureebe, CJ, Mwangusya, JSC, Tumwesigye, JSC, Mwondha, JSC

The Supreme Court of Uganda dismissed an application to recall and review its earlier tax ruling, holding that it was a disguised appeal and no review ground was shown.

Pay As You Earn Tax
Review Of Judgment
Terminal Benefits Taxation
Retrenchment Packages
Jurisdiction Of Supreme Court
Review-of-judgment

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1 Mar 2019

Civil Procedure [2019] UGSC 89

Otim & 3 Others v Uganda Revenue Authority

Otim & 3 Others v Uganda Revenue Authority (Civil Appeal 4 of 2018) [2019] UGSC 89 (1 March 2019)

Court: Supreme Court of Uganda
Case number: Civil Appeal 4 of 2018
Judge: Katureebe, CJ, Mwondha, JSC, Tibatemwa-Ekirikubinza, JSC, Buteera, JSC, Nshimye, JSC

The Supreme Court upheld a stay of execution granted by the Court of Appeal, holding that a notice of appeal may be filed before leave is obtained and that the stay principles were properly applied.

Stay Of Execution
Notice Of Appeal
Terminal Benefits Taxation
Garnishee Orders
Inherent Powers Of Court
Stay-of-execution

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Kajura v Uganda Revenue Authority

Otim & 3 Others v Uganda Revenue Authority