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The Uganda Revenue Authority ("URA") recently issued a notice urging the public to comply with the Stamp Duty Act by paying duty on agreements executed or received in Uganda.

The Supreme Court of Uganda has delivered a landmark ruling on pre-judgment interest in non-contractual claims, establishing that interest rates must reflect fairness and actual borrowing costs rather than simply applying the highest commercial rates. In a case spanning 22 years, the court awarded 12% per annum interest on restitutionary claims, rejecting lower court proposals of 22-25% as "exorbitant" and "unconscionable." This decision fundamentally reshapes how Ugandan courts calculate interest awards, e

The Constitutional Court of Uganda has struck down the practice of requiring executive "clearance" for court orders, declaring it unconstitutional.

In Uganda, judgment creditors who win in court often find their victories hollow when statutory interest rates fail to reflect the true time value of money. Using a detailed economic comparison between a startup plaintiff and a large corporate defendant, this analysis reveals how Uganda's 6% prescribed interest rate creates perverse incentives for defendants to delay payment indefinitely, turning litigation into a profit center rather than a deterrent. Drawing on reforms in Kenya and South Africa, the artic

The doctrine of bona fide purchaser for value without notice has long served as one of the most powerful shields available to a property purchaser

A landmark High Court ruling in Uganda has fundamentally altered how the 30% tax deposit requirement applies when taxpayers challenge assessments before the Tax Appeals Tribunal.

A comprehensive analysis of Ugandan case law reveals when valuers are liable for negligence in secured lending, what damages banks can recover, and whether incorporation shields individual valuers from personal responsibility.