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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)

Physical address

NIC Building, 7/8th Floor

Visit website

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

3 judgments

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3 judgments

Citation	Judgment date
August 2022
Allied Beverages Company Limited v Uganda Revenue Authority (Application 1 of 2019; Application 40 of 2021) [2022] UGTAT 33 (31 August 2022)	31 August 2022
Amatheon Agri Uganda Limited v Uganda Revenue Authority (TAT Application 7 of 2021) [2022] UGTAT 19 (18 August 2022)	18 August 2022
Blandina v Uganda Revenue A (Application No. TAT 172 of 2020) [2022] UGTAT 14 (16 August 2022) Whether a sale agreement transferring equitable interest triggers capital gains tax despite incomplete payment and unregistered transfer. Income tax – capital gains tax – meaning of "disposal" – equitable interest arising on contract; business asset/commercial building where property is let; Commissioner’s assessment methods where taxpayer fails to establish cost base; protection against double taxation on rental income.	16 August 2022