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Tax Appeals Tribunal (Uganda)

The Tax Appeals Tribunal of Uganda (TAT) was established by an Act of Parliament in 1997. By enhancing this Act, parliament was fulfilling the requirement in Article 152 (3) of the Constitution 1995. Tax Appeals Tribunal opened its doors to the public in May 1999. The duty of Tax Appeals Tribunal of Uganda is to settle Tax Disputes between tax payers and the Uganda Revenue Authority (URA)

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NIC Building, 7/8th Floor

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https://www.tat.go.ug/

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1 judgment

Citation	Judgment date
March 2018
Heritage Oil and Gas Limited v Uganda Revenue Authority (Miscellaneous Application No. 9 of 2017) [2018] UGTAT 2 (9 March 2018) Application to strike respondent’s bill of costs dismissed as res judicata; costs already determined by the Tribunal. Tax Appeals – costs – entitlement to instruction fees by party represented by salaried in‑house lawyers – whether bill of costs disallowable under 6th Schedule. Res judicata – issue preclusion where costs were claimed and awarded in prior proceedings (section 7 Civil Procedure Act). Functus officio – Tribunal and Registrar’s powers regarding revisiting awards of costs; remedy by appeal to High Court (Tax Appeals Tribunal Act s.27). Civil procedure – obligation to raise all claims/defences in original suit (Order 2 Rule 1).	9 March 2018

Citation

Judgment date

March 2018

Heritage Oil and Gas Limited v Uganda Revenue Authority (Miscellaneous Application No. 9 of 2017) [2018] UGTAT 2 (9 March 2018)

Application to strike respondent’s bill of costs dismissed as res judicata; costs already determined by the Tribunal.

Tax Appeals – costs – entitlement to instruction fees by party represented by salaried in‑house lawyers – whether bill of costs disallowable under 6th Schedule. Res judicata – issue preclusion where costs were claimed and awarded in prior proceedings (section 7 Civil Procedure Act). Functus officio – Tribunal and Registrar’s powers regarding revisiting awards of costs; remedy by appeal to High Court (Tax Appeals Tribunal Act s.27). Civil procedure – obligation to raise all claims/defences in original suit (Order 2 Rule 1).

9 March 2018