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Uganda Revenue Authority v Kajura (Civil Appeal 9 of 2015)

Citation: [2017] UGSC 91 Court: Supreme Court Decided: 20 December 2017 Jurisdiction: Uganda
Cited — treatment unverified cited in 1 (treatment unverified) Derived from citing cases in the Wakilii corpus — not an assertion that this case is good law.

Legal issues

Tax LawEmployment & LabourStatutory Interpretation

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Held that retrenchment packages are taxable employment income and compensation for termination under sections 19(1)(d) and 19(6) 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.