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HomeCase law › Nyabiryo & 1,117 Others v Uganda Revenue Authority (Civil Appeal 24 of 2022; Civil Application 7 of 2024)

Nyabiryo & 1,117 Others v Uganda Revenue Authority (Civil Appeal 24 of 2022; Civil Application 7 of 2024)

Citation: [2024] UGSC 32 Court: Supreme Court Decided: 2 September 2024 Jurisdiction: Uganda

Legal issues

Tax LawStatutory InterpretationEmployment & LabourCivil Procedure

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Held that retrenchment packages and terminal benefits are taxable employment income as compensation for termination under Section 19(1)(d) of the Income Tax Act.

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Source: this page presents Wakilii's issue analysis and metadata for a publicly reported Ugandan judgment. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.