Bruce Musinguzi

Partner

Expertise

Contacts

bmusinguzi@kaa.co.ug
Direct line No. +256312244106
Mobile No. +256772906571

Professional Qualifications

LLM in International Tax, Georgetown University
Post Graduate Diploma in Law, Law Development Centre
LLB from Makerere University

Profile Summary

Bruce is a partner at Kampala Associated Advocates (“KAA”) and the
co-head of the taxation practice. He holds a master’s degree in International Taxation from Georgetown University, Washington DC and comes with over 12 years’ experience. He was recognised as a rising star by Global Chambers and Partners in 2020.

Bruce is an experienced tax litigator and has represented various clients in some of the country’s biggest most complex tax matters. He was legal counsel to one of the leading oil companies in Uganda in a matter involving a dispute over capital gains tax worth over USD 400 million. He has expertise in tax planning, and understands the intricacies of internal tax related legal issues of businesses and has worked with numerous companies in this regard. He has an outstanding understanding of the tax regimes of several jurisdictions having worked as a legal associate with both Pwc (USA) and JP Morgan in the United States of America for 5 years.

In addition to the tax practice, Bruce works with the banking and finance practice and is a highly skilled commercial and civil litigator. He has success- fully represented several local and international clients in varied sectors including telecommunications, construction, banking, mining as well as public bodies and government agencies.

Bruce has been at the forefront of the banking and finance practice for over 9 years. He is part of the KAA Litigation team that successfully represented a client in one of Uganda’s largest banking and finance litigation matter under the Financial Institutions Act. The case was about, among others, a cross section of banking laws and regulations, insolvency of financial institutions, credit and loan agreements and is worth over USD 120 million dollars.

Bruce is the engagement partner of 6 leading banks and financial institutions providing a wide range of services to the same. He has a keen understanding of the legal and practical processes involving recoveries and has successfully litigated several matters on behalf of his banking clients and has recovered over USD 20 million in the last 2 years. He is currently litigating 2 recovery matters worth over USD 18 million and was a core part of the team that advised and represented a leading financial institution in a matter worth over USD 100 million.

Professional Memberships

  • Member, Uganda Law Society
  • Member, East African Law Society

 

Employment History

2016 to date:  Partner, Kampala Associated Advocates, Uganda.

2014 -2016: Associate Partner, Kampala Associated Advocates, Uganda.

2012- 2014-: Senior Associate, Kampala Associated Advocates, Uganda.

 2010- 2012: Associate, PriceWaterHouseCoopers USA

2008- 2010: Associate, JP Morgan

 

Top Matters

  • Represented a leading mobile telecommunications company, in a UGX 320 billion dispute against the Uganda Revenue Authority (URA) arising from corporation tax, Value Added Tax (VAT) and excise duty assessments.
  • Represented a leading oil company in a capital gains dispute worth USD 490 million dollar tax dispute against the URA. He has also worked with another leading oil company and was involved in its UGX 2 billion shilling dispute with the URA.
  • Part of the team that handled a leading telecommunications company’s UGX 100 billion shilling tax dispute against URA.
  • Offers tax advisory services to various companies in the in a cross section of sectors including CNOOC, Total Uganda Ltd, Tullow Oil, UMEME, Bujagali Energy Limited, Standard Chartered (U) Limited (SCB), Multichoice (U) Ltd, among others.
  • Represented the Uganda National Roads Authority in several infrastructure project disputes.
  • Successfully represented the leading telecom company, in a USD 2.5million dollar dispute against Uganda Telecom Ltd
  • Successfully represented Standard Chartered Bank in a lawsuit worth UGX 2.3 billion. Successfully challenged a number of applications made by a fuel distribution company against Standard Chartered Bank regarding a loan of USD 9.1 million.
  • Successfully defended MTN in a suit regarding the legality of mobile money transactions, and succeeded in having the suit dismissed.
  • Represented MTN in a UGX 900 million customs tax dispute against Uganda Revenue Authority challenging the valuation and reclassification of network rollout equipment.
  • Advised Eskom Uganda Ltd, a power generation company on a dispute with the URA in respect of the entitlement to claim capital allowances on assets that came into use after the concession date with the Government of Uganda.
  • Advised Petro (U) Ltd and subsequently successfully represented the compa- ny in court in resolving a UGX 1.3 billion VAT assessment related to the disposal of its assets during the restructuring of the company.
  • Represented UMEME Ltd (Power Distribution Co.) in a USD 33.8 million dollar dispute against the URA regarding the taxability of assets that were passed over from government to the company under a concession agreement.
  • Represented National Social Security Fund in a UGX 89 billion dispute on whether interest paid to members of the fund is an allowable deduction in assessment of income tax.
  • Appearing on behalf of Allied Beverages Company Limited in a UGX 7 billion VAT dispute concerning the consumption of exported services.
  • Successfully represented the Uganda Electricity Transmission Company Limited (UETCL) in a UGX 14 billion VAT dispute on whether the UETCL was time barred in its claim for an input tax credit. The Tax Appeals Tribunal ruled in UETCL’s favour.
  • Successfully represented Standard Chartered Bank in challenging and setting aside an income tax assessment worth UGX 13 billion arising from a dispute concerning provision of bad debts.
  • Representing SG Bujagaali Holdings Limited in a capital gains tax dispute.

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