Uganda Case Law

Professor Mutebile and 7 Others v Uganda Revenue Authority (Application No. TAT 32 of 2018)

Professor Mutebile and 7 Others v Uganda Revenue Authority (Application No. TAT 32 of 2018) [2020] UGTAT 19 (30 October 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 32 of 2018

Judges

Akabway, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that the Bank of Uganda Defined Benefits Scheme was a settlor trust, so tax liability shifted to Bank of Uganda rather than the trustees. The application succeeded with costs.

• Income Tax Exemption
• Settlor Trusts
• Retirement Benefit Schemes
• Tax Liability Shifting
• Trustee Taxation
• Statutory Interpretation