TaxIntellilytics Stories

The Casebook · The cause list

The cause list

Every tax ruling in the book, in a court's own columns: who sat, the number, the parties, the claim, what was held. Search it, filter it, keep the link, download it or print it.

The Casebook

Cause list of rulings delivered

Report generated on
2026-11-03
Court level
Tax Appeals Tribunal, High Court, Court of Appeal
Matters
Tax disputes, decided
Listed
47 rulings, a selection

Not issued by any court. Laid out like a Ugandan cause list, but a real one shows hearings to come, and this shows rulings already given. For hearing dates, ask the court or the Tribunal. A selected collection, so these counts are not win rates.

Rulings by year and court. Press a year to list it.

Tax Appeals TribunalHigh CourtCourt of Appeal

Who it went for, in what is listed now
Who sat, in the 30 rulings where the Digest names them. Press a name to list those.

Counts only. An outcome count by judge from a selection like this would mislead, so none is shown.

47 of 47 rulings

20269 rulings
No.DecidedCoramCase numberCase categoryMain party 1Main party 2ClaimHeld
1.21 August 2026Tax Appeals TribunalNot stated in our sourceApplication No. 330 of 2025Application for reviewMini Bakeries Uganda LimitedUganda Revenue AuthorityIncome tax (transfer pricing)For the Revenue Authority
2.4 August 2026Tax Appeals TribunalNot stated in our sourceTAT Application Nos. 51 and 72 of 2023Application for reviewMedisell Uganda LimitedUganda Revenue AuthorityVAT and income tax · UGX 1bnFor the taxpayer
3.Reported 29 July 2026Tax Appeals TribunalNot stated in our sourceNot given in the reportMatterStandard Chartered BankUganda Revenue AuthorityWithholding tax · UGX 1.1bnFor the Revenue Authority
4.24 July 2026Tax Appeals TribunalNot stated in our sourceTAT Application No. 083 of 2026Application for reviewContinental Tobacco Uganda LimitedUganda Revenue AuthorityVAT and income tax · UGX 10.1bnFor the taxpayer
5.30 June 2026Tax Appeals TribunalNot stated in our sourceApplication No. 73 of 2026Application for reviewMunyanga Development LimitedUganda Revenue AuthorityTax procedure · UGX 1.8bnFor the taxpayer
6.29 May 2026Tax Appeals TribunalNot stated in our sourceApplication No. 060 of 2020Application for reviewEricsson ABUganda Revenue AuthorityVAT · UGX 9.7bnFor the taxpayer
7.11 May 2026Tax Appeals TribunalNot stated in our sourceApplication No. 54 of 2025Application for reviewKuku Foods Uganda LimitedUganda Revenue AuthorityIncome tax (capital gains) · UGX 4.2bnSent back to recompute
8.30 April 2026High CourtNot stated in our sourceNot given in the reportMatterUganda Revenue AuthorityPentecostal Assemblies of GodVAT and customs · UGX 123mFor the taxpayer
9.27 March 2026Court of AppealNot stated in our sourceCivil Appeal No. 220 of 2022Civil appealATC Uganda LimitedUganda Revenue AuthorityWithholding tax · UGX 24.2bnFor the Revenue Authority
202532 rulings
No.DecidedCoramCase numberCase categoryMain party 1Main party 2ClaimHeld
1.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMrs. Stella Nyapendi ChomboMs. Grace SafiApplication No. 224 of 2024Application for reviewYogi Steels LimitedUganda Revenue AuthorityCustomsFor the taxpayer
2.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMs. Grace SafiMr. Willy NangosyahApplication No. 338 of 2025Application for reviewTradeworth Establishment LimitedUganda Revenue AuthorityVAT · UGX 7.6bnFor the taxpayer
3.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMrs. Stella Nyapendi ChomboMrs. Christine KatweApplication No. 131 of 2024Application for reviewTotal Energies EP Uganda LimitedUganda Revenue AuthorityIncome tax (penalty)For the Revenue Authority
4.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMr. Willy NangosyahMs. Rosemary NajjembaApplication No. 28 of 2025Application for reviewSlunko (U) LimitedUganda Revenue AuthorityIncome tax (rental) · UGX 15mFor the Revenue Authority
5.July to December 2025Tax Appeals TribunalMs. Proscovia R. NambiMs. Grace SafiMrs. Kabakumba MasikoApplication No. 82 of 2024Application for reviewShahil Investments LimitedUganda Revenue AuthorityVAT and income tax · UGX 2.8bnFor the taxpayer
6.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMrs. Kabakumba MasikoMs. Rosemary NajjembaApplication No. 12 of 2024Application for reviewSai Office Supplies LimitedUganda Revenue AuthorityIncome tax · UGX 292mFor the Revenue Authority
7.July to December 2025Tax Appeals TribunalMrs. Stella Nyapendi ChomboMs. Proscovia R. NambiMrs. Christine KatweApplication No. 135 of 2024Application for reviewNile Breweries LimitedUganda Revenue AuthorityVAT and excise · UGX 18.5bnFor the Revenue Authority
8.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMs. Proscovia R. NambiMrs. Stella Nyapendi ChomboApplication No. 49 of 2025Application for reviewMachame Estates LimitedUganda Revenue AuthorityWithholding tax · UGX 888mSent back to recompute
9.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMrs. Stella Nyapendi ChomboMs. Grace SafiApplication No. 300 of 2024Application for reviewLake Victoria Hotel LimitedUganda Revenue AuthorityIncome tax (rental) · UGX 118mFor the Revenue Authority
10.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMrs. Kabakumba MasikoMr. Willy NangosyahApplication No. 41 of 2024Application for reviewJK Country Homes LimitedUganda Revenue AuthorityIncome tax (rental) · UGX 17mFor the Revenue Authority
11.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMrs. Stella Nyapendi ChomboMs. Proscovia R. NambiApplication No. 188 of 2024Application for reviewInternational School of UgandaUganda Revenue AuthorityIncome tax · UGX 316mFor the taxpayer
12.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMs. Proscovia R. NambiMrs. Stella Nyapendi ChomboApplication No. 98 of 2024Application for reviewG4S Secure Solutions Uganda LimitedUganda Revenue AuthorityPAYE · UGX 1.8bnSent back to recompute
13.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMrs. Kabakumba MasikoMs. Proscovia R. NambiApplication No. 366 of 2024Application for reviewFinn Church Aid UgandaUganda Revenue AuthorityStamp duty · UGX 54mSent back to recompute
14.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMr. Siraj AliMrs. Christine KatweApplication No. 213 of 2023Application for reviewExp Momentum (U) LimitedUganda Revenue AuthorityIncome tax and VAT · UGX 264mPart of each
15.July to December 2025Tax Appeals TribunalMrs. Stella Nyapendi ChomboMs. Proscovia R. NambiMs. Grace SafiApplication No. 096 of 2022Application for reviewCentury Bottling Co. LtdUganda Revenue AuthorityVAT and income tax · UGX 10.2bnFor the Revenue Authority
16.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMr. Siraj AliMrs. Kabakumba MasikoApplication No. 112 of 2021Application for reviewBlack CobUganda Revenue AuthorityInformer reward · UGX 4.1bnFor the taxpayer
17.July to December 2025Tax Appeals TribunalMs. Crystal KabajwaraMs. Proscovia R. NambiMrs. Stella Nyapendi ChomboApplication No. 103 of 2025Application for reviewAggreko International Services LimitedUganda Revenue AuthorityTax procedure · UGX 33.7bnFor the taxpayer
18.July to December 2025Tax Appeals TribunalMr. Siraj AliMs. Christine KatweMr. Willy NangosyahMisc. Application No. 06 of 2025Miscellaneous applicationAdraa Agriculture CollegeUganda Revenue AuthorityIncome tax · UGX 61mFor the Revenue Authority
19.July to December 2025Court of AppealHon. Mr. Justice Geoffrey KiryabwireHon. Mr. Justice Christopher GashirabakeHon. Mr. Justice Moses Kawumi KazibweCivil Appeal No. 105 of 2018Civil appealWorld Point Group LimitedAttorney General and Uganda Revenue AuthorityCustoms · UGX 206mPart of each
20.July to December 2025Court of AppealHon. Lady Justice Ketrah Kitariisibwa KatungukaCivil Application No. 0527 of 2024ApplicationWhistleblower (Ref: 170819150)Uganda Revenue AuthorityInformer reward · UGX 119mFor the Revenue Authority
21.July to December 2025High CourtHon. Lady Justice Susan OdongoCivil Appeal No. 0053 of 2025Civil appealWananchi Group Uganda LtdUganda Revenue AuthorityCustoms · UGX 814mFor the Revenue Authority
22.July to December 2025High CourtHon. Justice Ocaya Thomas O.RCivil Appeal No. 0057 of 2021Civil appealUganda Revenue AuthorityTATA Uganda LimitedCustoms · UGX 727mFor the taxpayer
23.July to December 2025High CourtHon. Lady Justice Patricia MutesiCivil Appeal No. 36 of 2020Civil appealUganda Revenue AuthorityNorbrook Uganda LimitedCustoms · UGX 2.9bnPart of each
24.July to December 2025High CourtHon. Lady Justice Susan OdongoCivil Appeal No. 030 of 2019Civil appealUganda Revenue AuthorityM-Kopa Uganda LimitedCustoms · UGX 430mFor the Revenue Authority
25.July to December 2025High CourtHon. Lady Justice Susan OdongoCivil Appeal No. 0115 of 2023Civil appealKampala ClubUganda Revenue AuthorityVAT · UGX 167mFor the taxpayer
26.July to December 2025Court of AppealHon. Mr. Justice Geoffrey Kiryabwire JAHon. Mr. Justice Muzamiru M. Kibeedi JAHon. Mr. Justice Christopher Gashirabake JAMisc. Application No. 79 of 2020Miscellaneous applicationHousing Finance Bank LtdUganda Revenue AuthorityTax procedureFor the taxpayer
27.July to December 2025High CourtHon. Justice Stephen MubiruCivil Appeal No. 0014 of 2022Civil appealNile Breweries LimitedUganda Revenue Authority, Stanbic Bank and Standard CharteredVAT and excisePart of each
28.July to December 2025High CourtHon. Lady Justice Susan OdongoMisc. Application No. 1606 of 2025Miscellaneous applicationChefette Catering LtdUganda Revenue AuthorityIncome tax and VAT · UGX 1.4bnFor the Revenue Authority
29.July to December 2025High CourtHon. Lady Justice Susan OdongoCivil Appeal No. 0042 of 2023Civil appealBritania Allied Industries LimitedUganda Revenue AuthorityCustoms · UGX 1.2bnFor the taxpayer
30.12 August 2025Tax Appeals TribunalNot stated in our sourceNot given in the reportMatterAfrica Global Logistics Uganda LtdUganda Revenue AuthorityTax procedureFor the Revenue Authority
31.30 July 2025Tax Appeals TribunalMs. Crystal KabajwaraMr. Siraj AliMrs. Christine KatweApplication No. 36 of 2024Application for reviewRwenzori Commodities LimitedUganda Revenue AuthorityIncome tax · UGX 521mFor the Revenue Authority
32.Reported 29 July 2025Tax Appeals TribunalNot stated in our sourceNot given in the reportMatterAllied Beverages LimitedUganda Revenue AuthorityVAT · UGX 9.7bnFor the Revenue Authority
20244 rulings
No.DecidedCoramCase numberCase categoryMain party 1Main party 2ClaimHeld
1.23 December 2024High CourtNot stated in our sourceNot given in the reportMatterHeritage Oil and Gas LimitedUganda Revenue AuthorityIncome tax (capital gains)For the taxpayer
2.15 November 2024Tax Appeals TribunalNot stated in our sourceApplication No. 75 of 2019Application for reviewSMEC International LtdUganda Revenue AuthorityIncome taxFor the Revenue Authority
3.September 2024High CourtNot stated in our sourceCivil Appeal No. 0039 of 2022Civil appealAllied Beverage Company LtdUganda Revenue AuthorityVAT · UGX 17.4bnFor the taxpayer
4.29 July 2024High CourtNot stated in our sourceMiscellaneous Cause No. 26 of 2024Miscellaneous applicationUganda Revenue AuthorityCrane Autos Ltd (in liquidation) and 5 othersTax recovery · UGX 20bnFor the Revenue Authority
20221 ruling
No.DecidedCoramCase numberCase categoryMain party 1Main party 2ClaimHeld
1.Reported 13 June 2022Tax Appeals TribunalNot stated in our sourceNot given in the reportMatterDHL Supply Chain International LtdUganda Revenue AuthorityVAT · UGX 1.5bnFor the Revenue Authority
20211 ruling
No.DecidedCoramCase numberCase categoryMain party 1Main party 2ClaimHeld
1.March 2021Tax Appeals TribunalNot stated in our sourceCase No. 65 of 2018MatterBondo Tea Estates LtdUganda Revenue AuthorityIncome tax (transfer pricing) · UGX 544mFor the taxpayer

TaxIntellilytics Stories, The Casebook. Not issued by any court. Report generated on 2026-11-03.

How this list is kept, and what it is modelled on

  • The columns follow the cause list the Judiciary of Uganda publishes for the Commercial Division of the High Court (case number, case category, main party 1, main party 2, claim). The grouping and the idea of naming who sits also follow the daily cause list of the Royal Courts of Justice in London.
  • Who sat, and the head notes, are as the Uganda Revenue Authority's Case Digest, Volume XI, gives them, with its spelling slips corrected. They exist only for the 30 rulings from the Digest. The other rows say so rather than guess.
  • Each new volume of the Digest is read in full and every tax decision added. Each month, rulings published on ULII and the Tribunal's website, and those summarised by advisers and the press, are added once a report or the ruling itself has been read.
  • Dates are as reported. Where a source gives only a period (the Digest covers July to December 2025), the case is filed at the end of it.
  • A ruling under appeal is shown as decided. The appeal is added as its own entry when it is decided.

Spotted a ruling that is missing? Lodge it. Last updated 2026-11-03.