Syndicated loans and tax implications – The case of Ham Vs DTB

There’s a lot of discussion around the merits and implications of the judgement in the HAM…

FUELEX Vs URA: When to Pay 30% of assessed tax prior to appeal

The decision in Fuelex Vs Uganda Revenue Authority (URA) – Constitutional Petition No.3 of 2009, delivered…

Aviation Hanger Services Vs URA [TAT No.29 of 2019] – The Hanging question of, what amounts to an “export of a service”?

  Brief facts The Applicant taxpayer, a subsidiary of a company registered in Mauritius, provides maintenance…

Changing Landscape For Tax Professionals And The Nature Of Tax Training

A career as a tax professional was never my dream; but tax has offered me a…

In Matters Of Tax Law, The Taxman Towers Over The Judiciary!

Someone inboxed me: “Hi Joe! Hope all is well with you and family. I saw your…

What a Tax Payer Should Do When Faced With Challenges In Paying Taxes After Lockdown

The lockdown and its impact on economic activity is going to exert several pressures on some…

COVID-19 Donations And Tax Deductibility: The Importance Of Phrasemes In Statutory Interpretation

  On COVID donations and their tax deductibility, I [have already] observed that a gift or…

We Have A New Chief Tax Assessor And Collector!

Editor’s Note: President Museveni on Sunday 29th appointed Mr Julius Musinguzi Rujoki as new Commissioner General…

TAT Decisions On Leases And Their Characterisation – The Ratio Decidendi In VIVO Energy & Mukwano Properties Cases

In both cases, the taxpayer had amortised lease rental expenses for land that had been paid…

Becoming a Tax Consultant – The Basics

Tax Research Before you provide any Tax Advisory services, always conduct a tax research. The purpose…

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