Katureeba & Anor Vs Uganda Revenue Authority (Civil Appeal No.55 of 2012) [2018] UGCA 77 (11 October 2018)

Flynote

Civil Procedure|Appeals and reviews|Conduct of proceedings|Preliminary Objections

Case summary

The court held that this was wrong practice since the appellant had not exhibited that the matters were unavailable after exercise of due diligence. That parties are bound by their pleadings , The court considered whether the terminal benefits of the appellant were taxable. The court held that the terminal benefits of the appellant were not aid under the pension scheme of the ministry and hence were taxable as an income from the employer of the appellant as a separate and distinct entity.

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