Supreme Court and Court of Appeal have no jurisdiction in tax matters: A correct albeit absurd position of the law

In a judgement delivered on 9th March 2020, a panel of three Court of Appeal Justices…

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…

VIVO Energy Vs Commissioner General URA (on appeal)- The decision of the High Court and my #AlternativeFacts

The High Court delivered its Judgement on 9th March 2020 to the effect that rent expenditure…

How to Compute Rental Tax

Overview In this Article, I analyze provisions of the Income Tax Act Cap 340 as amended by the Income Tax (Amendment…

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