Income Tax Uganda - Business Times

When a Lease Becomes Rent – TAT Redefines the Boundaries Between Business and Rent Income

Joshua Kato, A Chartered Tax advisor & AccountantOctober 21, 2025039 views

The email from the Uganda Revenue Authority landed like a thunderclap: “Notice of assessment forundeclared rental income.” For the management of Lake Victoria Hotel Limited, those words carried aweight no…

When a Shareholder’s Loan Becomes a Company’s Headache

Joshua Kato, A Chartered Tax advisor & AccountantSeptember 10, 20250325 views

A case of JK Country Homes Limited v URA. Across the globe, shareholder loans have long been a convenient way for investors to support their companies. In their simplest form,…