May 22, 2026 In Advovacy, Blog

Taxation, Regional Trade & the Rule of Law, a Momentous Decision on Regional Trade, Taxation of Agricultural Produce & Withholding Tax in Uganda.

The recent High Court decision in Uganda Revenue Authority Vs. Nyanga Others, Civil Appeal No. 76 of 2025, where we represented the Respondents, affirmed the Tax Appeals Tribunal’s ruling against URA, and marked a defining moment in Uganda’s…

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May 20, 2026 In Advovacy, Blog

When Tax Enforcement meets access to justice: Rethinking the 30% Rule in the Tax law of Uganda.

The High Court has delivered a significant judgment redefining the application of the “pay now, argue later” principle in Uganda’s tax dispute resolution framework. The decision addresses a recurring tension in tax law balancing revenue…

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May 20, 2026 In Advovacy, Blog

Fiscal aggression and the Rule of Law: The Implications of Pentecostal Assemblies of God Vs. Uganda Revenue Athority on Uganda’s Tax Jurisprudence.

The recent decision of the High Court, in the dispute between PAG and the Uganda Revenue Authority represents a significant turning point in Uganda’s tax jurisprudence. More than a mere tax dispute, the case addresses the constitutional limits…

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January 28, 2025 In Advovacy, Blog

Tax Exemptions for Investment Funds: Key Benefits and Eligibility Criteria

In a bid to stimulate investment and drive economic growth, Uganda has introduced income tax exemptions for private equity and venture capital funds regulated by the Capital Markets Authority (CMA). This initiative is designed to…

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January 27, 2025 In Advovacy, Blog

Introduction of Digital Services Tax in Uganda

Uganda has taken a significant step in modernizing its tax system by introducing a 5% Digital Services Tax (DST) effective July 1, 2024. This tax targets non-resident entities that generate income from digital services provided…

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March 20, 2019 In Advovacy, Blog

“Understanding Tax Loss Carryforward Limitations: Rules, Benefits, and Strategies”

Uganda has introduced a significant amendment to its tax laws, limiting the carryforward of tax losses to a maximum of seven years. Under the new rule, only 50% of the remaining losses can be utilized…

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