Tax Practice

Milestones

• Successfully represented Tullow Uganda Operations Pty Limited in a USD 490 million dollar tax dispute against URA before Commercial Court of Uganda, revolving around Capital gains tax arising from disposal of interest in oil blocks.
• Representing 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 the pending dispute with Uganda Revenue Authority in respect of eligibility 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 them in court in resolving a UGX 1.3 billion Value Added Tax assessment related to the disposal of its assets during the restructuring of the company.
• Successfuly represented UMEME Ltd (Power Distribution Co.) in a USD 33.8million dollar dispute against URA before the Tax Appeals Tribunal regarding the taxability of assets that were passed over from government to the Co. under a concession agreement.
• Appearing on behalf of 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 a re-known beverage company in a UGX. 7 billion VAT dispute concerning the consumption of exported services.
• Successfully represented UETCL in a UGX. 14 billon VAT dispute on whether the UETCL was time barred in its claim for an input tax credit, which the Tax Appeals Tribunal ruled in UETCL that it was entitled to the input credit.
• Successfully represented Standard Chartered Bank (SCB) in challenging and setting aside an Income tax assessment worth UGX. 13 billion arising from a dispute concerning provision of bad debts.
• Successfully represented insurance companies in a class action appeal and set the decision of the URA and the Tax Appeals Tribunal which sought to impose Pay as You Earn on the income of insurance agents who. Insurance agents were considered independent contractors liable for only withholding tax at 6%.

• Successfully represented Solar Now in challenging and setting aside a Customs Duty assessment worth Ugx. 700 Million.
• Successfully represented Hackney Estates Limited in an appeal at the commercial court, challenging a decision of the Tax Appeals Tribunal which denied Hackney Estates an input Tax credit. On appeal, the court ruled that Hackney met all the conditions in Section 28(3) of the VAT Act to claim an input credit and awarded the Client input credits amounting to over Ugx. 300 million.
• Currently representing UMEME in a dispute concerning income tax penalties and carry forward losses amounting to Ugx. 13 Billion.