In a judgement delivered on 9th March 2020, a panel of three Court of Appeal Justices…
Tag: Tax
TAT Decisions On Leases And Their Characterisation – The Ratio Decidendi In VIVO Energy & Mukwano Properties Cases
In both cases, the taxpayer had amortised lease rental expenses for land that had been paid…
VIVO Energy Vs Commissioner General URA (on appeal)- The decision of the High Court and my #AlternativeFacts
The High Court delivered its Judgement on 9th March 2020 to the effect that rent expenditure…
How to Compute Rental Tax
Overview In this Article, I analyze provisions of the Income Tax Act Cap 340 as amended by the Income Tax (Amendment…