Housing Finance Bank Ltd v Uganda Revenue Authority
Court of Appeal, Misc. Application No. 79 of 2020. July to December 2025. Coram: Hon. Mr. Justice Geoffrey Kiryabwire JA; Hon. Mr. Justice Muzamiru M. Kibeedi JA; Hon. Mr. Justice Christopher Gashirabake JA.
Considerations for an Application of Great Importance
Is an appeal from the Tribunal to the High Court a first appeal or a second? The answer decides whether a taxpayer can go further.
The situation
The Revenue Authority won an appeal from the Tribunal in the High Court. The bank's further appeal was struck out by the Court of Appeal, two to one, for want of jurisdiction. The bank asked for a certificate to take the question to the Supreme Court.
How it was resolved
The Court of Appeal granted the certificate. Whether an appeal from the Tribunal to the High Court is a first or second appeal, and whether a Tribunal application starts judicial proceedings, are jurisdiction questions affecting many taxpayers and should be settled at the highest level. The Revenue Authority did not oppose.
What a practitioner takes from it
Until the Supreme Court rules, how far a tax case can be taken beyond the High Court remains uncertain.
A split decision on jurisdiction is a reason to seek a certificate of importance.
What could change
A single provision on the route of appeal in tax cases, from the Tribunal to the Supreme Court, would end a question that has been litigated since 2012.