Housing Finance Bank Ltd v Commissioner General URA (HCCS 259 of 2014)
Housing Finance Bank Ltd v Commissioner General URA (HCCS 259 of 2014) [2017] UGCommC 54 (6 April 2017)
The court found that the Agency Notice issued by the Defendant was invalid because it was issued simultaneously with the tax assessment, contrary to the statutory requirement that a taxpayer must be given a 45-day window to object to an assessment before an Agency Notice can be lawfully issued. The Defendant failed to prove proper service of the assessment notice on the taxpayer, and the purported service through an agent at an address no longer associated with the taxpayer was insufficient. The Plaintiff was not liable for the tax because the delay in executing the Agency Notice was caused b…
Source excerpt
- Agency Notices
- Tax Assessment Procedure
- Third Party Liability
- Service Of Process
- Capital Gains Tax
- Vat