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Uganda Case Law

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Tax Law [2023] UGTAT 38

Living Goods Limited v Uganda Revenue Authority (Application 85 of 2021)

Living Goods Limited v Uganda Revenue Authority (Application 85 of 2021) [2023] UGTAT 38 (5 October 2023)

The Tribunal set aside VAT assessments for December 2016 and January 2017, holding that Living Goods was not liable for VAT during a period before effective registration.

  • Vat Registration
  • Tax Assessment
  • Taxpayer Status
  • Administrative Decisions
  • Vat-registration
  • Vat-assessment
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Tax Law [2022] UGTAT 5

Palladium v Uganda Revenue Authority (Taxation Application No. 109 of 2020)

Palladium v Uganda Revenue Authority (Taxation Application No. 109 of 2020) [2022] UGTAT 5 (11 April 2022)

The Tribunal held Palladium Group Uganda Limited liable for VAT on assessed periods, finding it should have registered earlier and had not proved excess assessment or input tax credits.

  • Vat Registration
  • Tax Assessment
  • Input Tax Credit
  • Taxable Supplies
  • Burden Of Proof
  • Vat-registration
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Tax Law [2020] UGTAT 22

East African Investment Limited v Uganda Revenue Authority (Application No. TAT 6 of 2019)

East African Investment Limited v Uganda Revenue Authority (Application No. TAT 6 of 2019) [2020] UGTAT 22 (7 September 2020)

The Tribunal held that East African Investment Limited was entitled to part of its VAT input credit, including qualifying pre-registration supplies and services incidental to goods.

  • Vat Input Credit
  • Vat Registration
  • Mixed Supply Goods Services
  • Statutory Interest
  • Tax Refunds
  • Vat-input-credit
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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.