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Uganda Case Law

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Commercial And Corporate [2023] UGCommC 228

Ssemakula & Another v Attorney General

Ssemakula & Another v Attorney General (Civil Suit 616 of 2016) [2023] UGCommC 228 (29 March 2023)

Court
Commercial Court of Uganda
Case number
Civil Suit 616 of 2016
Judge
Anna B. Mugenyi, J

The court found that the defendant, Uganda Police Force represented by the Attorney General, breached the contract by failing to pay the balance of the purchase price within the agreed time, deducting UGX 200,000,000 for alleged unfinished works without contractual authority, and failing to meet all tax obligations as expressly agreed in the contract. The court rejected the defendant's arguments regarding the plaintiffs' alleged breaches, noting that the addendum to the contract did not mention any outstanding obligations related to fencing, painting, or leveling the playground, and that the…

Source excerpt

  • Breach Of Contract
  • Land Sale Agreements
  • Withholding Tax Disputes
  • Remedies For Breach
  • Contractual Obligations
  • Damages
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Tax Law [2021] UGTAT 26

Latigo v Uganda Revenue Authority (Application 88 of 2019)

Latigo v Uganda Revenue Authority (Application 88 of 2019) [2021] UGTAT 26 (11 November 2021)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 88 of 2019
Judges
Ali, Panel Member

The Tribunal found that the applicant was entitled to a reward only for the tax recovered as a direct result of the information provided in the Tax Evaders Information Form (TIF), specifically relating to withholding tax for the period 2014-2016. The compliance review, prompted by the applicant's information, led to the recovery of Shs. 604,281,243, for which the applicant was paid Shs. 60,428,124 (10%). However, further evidence established that the total withholding tax recovered for the relevant period was Shs. 965,570,779, entitling the applicant to a total reward of Shs. 96,557,077.9. Si…

Source excerpt

  • Tax Informer Rewards
  • Tax Evasion Reporting
  • Tax Procedure Code Act Application
  • Withholding Tax Disputes
  • Tax Audit And Compliance
  • Reward Entitlement
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About this JurisAssist collection

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.