Tax Appeals Tribunal (Uganda) - 2016

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3 judgments

Citation	Judgment date
September 2016
Poly Pack Ltd v Uganda Revenue Authority & Anor (Application No. 9 of 2014) [2016] UGTAT 1 (14 September 2016) No VAT liability or S.65(3) penalty where tenancy expired and landlord received no consideration; anti-avoidance not proven. VAT — Supply and consideration — Expiry of tenancy — No taxable supply where no consideration received — Time of supply (S.14) inapplicable to trespasser occupancy — Penal tax (S.65(3)) requires liability to pay tax — Anti-avoidance (S.75) not attributable to supplier absent evidence of participation.	14 September 2016
August 2016
Yunusu Kangoloa v Uganda Revenue Authority (Taxation Application No. 14 of 2015) [2016] UGTAT 3 (19 August 2016) Tribunal orders penal interest on agreed VAT from consent order date where original due dates were not proved. Tax law – Value Added Tax Act s.65 and Fifth Schedule – penal tax (interest) for unpaid VAT; effect of filing appeal on accrual of interest; evidentiary burden to prove VAT due dates; Tribunal’s remedial power to determine computation date where consent lacks dates.	19 August 2016
July 2016
Goldstar Insurance Co Ltd v Uganda Revenue Authority (Taxation Application No. 9 of 2013) [2016] UGTAT 2 (25 July 2016) Contingency reserves required by the Insurance Act are not deductible as unexpired risks under the Income Tax Act. Tax law – insurance reserves – distinction between contingency reserves and unexpired risks/unearned premiums; contingency reserves are retained earnings/contingency surplus, not deductible under Fourth Schedule Paragraphs 3(c) or 3(d); limitation of assessments – 2008 assessment not shown to be time-barred.	25 July 2016