21 results found

The recent decision of the Ugandan Court of Appeal to uphold a 12-year custodial sentence against a former managing director of the NSSF has sparked much debate among finance and legal professionals.

Two recent High Court judgments present Uganda Registration Services Bureau ("URSB") with a stark choice and a clear path forward.

The Ugandan Court of Appeal has re-affirmed employers' right to terminate an employee without giving reason.

The Supreme Court of Uganda gave its judgment last week in the much-anticipated appeal by Ham Enterprises against Diamond Trust Bank Uganda and Diamond Trust Bank Kenya.

The recent ruling of the Tax Appeals Tribunal ("TAT") in the case of Century Bottling Company v Uganda Revenue Authority ("URA"), has brought the discretion of the Commissioner General of the...

In a stunning decision, the High Court held that a temporary injunction will not be issued to restrain the Uganda Revenue Authority ("URA") from its statutory function of collecting taxes, save in limited circumstances.

Hon. Justice Stephen Mubiru, head of Uganda's specialist Commercial Court, is renowned for his encyclopaedic judgments, which provide a full discourse on the applicable relevant law in each case.

The Attorney General of Uganda recently issued guidance that damages and monetary awards from litigation against the government should be paid directly to litigants...

A recent judgment by Commercial Division of the High Court of Uganda, in National Insurance Corporation v Rock Global Oils affirms insurers' rights to deny claims where policyholders...

The requirement that a borrower seeking to postpone the sale of his mortgaged property must deposit 30% of the debt has long been the bane of many distressed borrowers.

It has become commonplace for the President of the Republic of Uganda to issue directives and orders to ministers, government agencies and officials, with the public generally believing...

Irregularities in procurement tenders in Uganda have become increasingly common, with announcements frequently made without adherence to legal procedures.

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

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

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.

On 7 October 2020, the High Court of Uganda issued a ruling (Decision) in M.A No. 64 of 2020; Ham Enterprises Uganda and Others v Diamond Trust Bank (U) Ltd and Diamond Trust Bank (K) Limited...