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Tax Law [2011] UGTAT 4

Utoda Entebbe Branch Ltd v Uganda Revenue Authority (Application No. TAT 8 of 2009)

Utoda Entebbe Branch Ltd v Uganda Revenue Authority (Application No. TAT 8 of 2009) [2011] UGTAT 4 (21 April 2011)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 8 of 2009

The Tribunal held that managing a taxi park was incidental to exempt passenger transport services, so the VAT assessment was set aside.

  • Vat Exemptions
  • Passenger Transport Services
  • Incidental Services
  • Tax Assessment
  • Tax Administration
  • Vat-exemptions
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Tax Law [2007] UGTAT 3

Housing Finance Company of Uganda Limited v Uganda Revenue Authority (Application No. TAT 2/2006)

Housing Finance Company of Uganda Limited v Uganda Revenue Authority (Application No. TAT 2/2006) [2007] UGTAT 3 (21 June 2007)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 2/2006
Judges
lica, chairperson, Namugowa, member, Mugerwa

The Tribunal held that Housing Finance’s services under three agency agreements were financial services exempt from VAT, quashed the assessment, and ordered a refund.

  • Vat Exemptions
  • Financial Services Definition
  • Agency Relationships
  • Tax Assessment Disputes
  • Vat-exemptions
  • Financial-services-definition
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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.