Articles

Articles

State of Oil and Gas in Uganda - 2017

Written: 31 Jul 2017
Uganda is currently described by the World Bank as the hottest inland exploration frontier in the world and the country to watch in the oil and gas space, due to the commercial discovery of an estimated 6.5 billion barrels of oil, 1.4 billion of which are recoverable.
Categorised under: Articles
Also related to these departments: Mining, Oil and Energy

Investing in Uganda: Law Regulations and Tax Considerations

Written: 24 Jul 2017
Regulatory Environment Incorporating/ Registering a Company: Investment vehicles in Uganda take on various forms including among others single member companies, private limited liability companies, incorporated and unincorporated joint ventures, partnerships and trusts. The most common vehicle for investment is the private limited liability company.
Categorised under: Investing in Uganda, Legal Alerts, Tax
Also related to these departments: Commercial Transactions

Cross Border Insolvency: Is East Africa ready?

Written: 24 Jul 2017
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Background More often than not, when you walk into a shop or supermarket and pick up an article, it will clearly confirm that it is made or assembled in China, England, Kenya and so on. This is indicative of international trade. Every country is endowed with different resources and each has a peculiar comparative advantage over the other. It therefore goes without saying that no country is completely self-reliant.
Categorised under: Articles, East Africa
Also related to these departments: Commercial Transactions

The Draft Landlord and Tenant Bill 2016

Written: 14 Dec 2016
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Uganda has a housing deficit of approximately 1.7 million housing units. It is reported that Kampala alone has a housing deficit of 550,000 units. It is with the private sector that the country places its hope to bridge this deficit. However, a draft Landlord and Tenant Bill (the ‘’draft Bill’’) currently doing the rounds can only have a dampening effect on the private sector efforts to bridge the deficit.
Categorised under: Legal Alert

The Capital Markets Authority (Amendment) Act, 2016

Written: 14 Jun 2016
Written by:
The Capital Markets Authority (Amendment) Act 2016 (the “Amendment”) was assented to by the President on 3rd May 2016 and came into force on 20th May 2016. The key provisions in the Amendment are as follows;
Categorised under: Client Alerts, Legal Alerts

Conflict between the Income Tax Act and the Double Taxation Agreement or treaty shopping?

Written: 12 Dec 2015
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A Mauritian company has sued the Uganda Revenue Authority (URA) seeking a declaration that the assessment raised against them is illegal. The Plaintiff received dividends from a Ugandan company with tax withheld at 10% as a benefit under the Mauritius Uganda Double Taxation Agreement (DTA), instead of at the usual withholding tax rate of 15%. Following a request for information by URA, it came to light that the Mauritian entity was held entirely by a Kenyan resident. The Mauritian company's only economic activity in Mauritius was to hold the shares in the Ugandan company.
Categorised under: Cases, Income Tax Act, Tax
Also related to these departments: Commercial Transactions

Copyright Infringement Law: Update -- Angella Katatumba -v- The Anti-Corruption Coalition Of Uganda (ACCU) (H.C.C.S No. 307 Of 2011)

Written: 12 Dec 2015
The High Court recently passed a judgment on infringement of copyright, fair use and damages under copyright infringement. Background The Plaintiff (Katatumba) is an artist, composer singer and performer in Uganda whose song was incorporated into and released as part of an advertisement jingle by the Defendant for an environmental conservation agenda to save a forest reserve.
Also related to these departments: Intellectual Property

Uganda Supreme Court reasserts constitutional right to protection from deprivation of property - UNRA vs. Irumba Asumani & Peter Magelah

Written: 12 Dec 2015
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Uganda National Roads Authority Vs. Irumba Asumani & Peter Magelah, Supreme Court Constitutional Appeal No.2 of 2014 The Supreme Court has confirmed the sanctity of property rights under the Constitution.
Categorised under: Legal Alerts, Supreme Court

A win for the environment

Written: 11 Dec 2015
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A landmark decision of the Supreme Court has raised the bar on environmental protection and has environmentalists all in applause. The case pitted environmental protection rights against individual property rights. Developers and lenders have further cause for caution.
Also related to these departments: Mining, Oil and Energy

Trademark Application No. 2013/48063 Nairobi Java House Coffee & Tea and No. 2013/48062 Java House & Java Sun in Class 43 in the name of Nairobi Java House Limited and opposition thereto by Mandela Auto Spares Limited

Written: 21 May 2015
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On 21st May 2015, the Registrar of Trademarks delivered a landmark ruling on descriptiveness, likelihood of confusion and concurrent use in an opposition to the registration of trademarks. MMAKS Advocates was pleased to represent the Opponent, Mandela Auto Spares Limited. The Applicant sought to register the device trademarks Nairobi Java House Coffee & Tea and Java House and Java Sun in respect of services in class 43 “the offending applications”. The Opponent is the registered owner of trademarks Café Javas and Javas dating back 7 years
Categorised under: Client Alerts
Also related to these departments: Intellectual Property

Kenyan Decision on Redundancy of Employees Aviation and Allied Workers Union V Kenya Airways Limited and three others

Written: 03 Dec 2012
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The Kenyan Industrial Court, on 3 December 2012, made an Award against Kenya Airways Limited (“KQ”) requiring that KQ reinstate 447 employees who had been declared redundant on 4 September 2012. A. Brief Facts KQ made a decision to declare 554 employees redundant following an assessment of the financial performance of the company. Some of the employees were offered the opportunity to take advantage of an early retirement scheme and the rest were laid off with the pay packages having been computed.
Categorised under: Aviation, Cases, Employees, Kenya
Also related to these departments: Litigation

Decision of the High Court on Validity of Mortgages and Unconscionable Interest - H.C.C.S No. 149 of 2010 Alice Okiror & Michael Okiror V Global Capital Save 2004 Limited & Ben Kavuya

Written: 18 Jun 2012
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In June 2012, the High Court of Uganda delivered a ground-­breaking judgment regarding interalia execution of mortgages by mortgagees and unconscionable interest rates.
Categorised under: Cases, High Court
Also related to these departments: Commercial Transactions, Litigation

Tropical Bank V. Were Muhwana (S.C.C.A No. 4 Of 2011)

Written: 23 May 2011
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The Supreme Court recently passed a judgment on execution of mortgages, loan agreements, sale of mortgaged property and spousal consent. Background The Respondent’s home was mortgaged to Libyan Arab Uganda Bank in 1993 (before the Land Act 1998 which introduced a requirement for spousal consent for any transaction on family land). The Borrower obtained an overdraft of Ug. Shs. 50,000,000/= secured against Were’s home. Default occurred and the property was sold in 1997 by Tropical Bank.
Categorised under: Cases, Supreme Court
Also related to these departments: Litigation

Decision of The Court of Appeal on sale by Mortgagees, and Validity of Mortgages - C.A.C.A No. 071 of 2009 Belex Tours and Travel Limited Vs. Crane Bank Limited and Fang Min

Written: 12 Aug 2009
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The Court of Appeal of Uganda delivered a judgment regarding among others, execution of mortgages, the sale of mortgaged property and moveable assets by a mortgagee/chargee, financing of a purchase of mortgaged property by mortgagee and what amounts to fraud and illegality in property sales.
Categorised under: Cases, Court of Appeal
Also related to these departments: Litigation

Supreme Court Civil Appeal No. 4 of 2006 - Fredrick J. K Zaabwe Vs Orient Bank Limited & Others

Written: 10 Jul 2007
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On the 10th July 2007, the Supreme Court of Uganda delivered a ground breaking judgment regarding the nature and effect of powers of attorney especially as regards mortgages, the duty of a mortgagee to a donor of a power of attorney and on a purchaser for value without notice. On account of some of the findings in the case, we recommend it be kept confidential. We set out below a summary of the case.
Categorised under: Cases, Supreme Court
Also related to these departments: Litigation