Court name
Court of Appeal of Uganda
Case number
Civil Appeal 115 of 2012
Judgment date
7 May 2019

Lugeya & Anor v Uganda Revenue Authority (Civil Appeal 115 of 2012) [2019] UGCA 53 (07 May 2019);

Cite this case
[2019] UGCA 53
Short summary:

Labour and Employment Law, Terminal Benefits

Headnote and holding:

The court considered whether the tax deduction was lawful. The court held that retrenchment packages were not exempt from taxation save for exempted proportion thereof expressly provided for. The court was satisfied that the appellants’ termination benefits were subject to taxation. The court accordingly concluded that the respondent lawfully deducted the tax from the appellants’ terminal benefits and dismissed the appeal.