The Court of Appeal of Uganda (the “Court”) has reasserted the unfettered right of an employer to terminate an employment relationship without a reason by either giving the employee notice or paying in lieu of notice. Timothy Masembe Kanyerezi and Alex Samson Ntale of M/s MMAKS Advocates represented Bank of Uganda (the “Bank”) in this matter. Whilst the Court dealt with various legal principles in the case, our legal alert is restricted to the question whether “termination” as distinct from “dismissal” requires a reason to be lawful which had remained in flux since the operationalization of the Industrial Court in 2014.

The Trademarks Regulations No.58 of 2012 (the Regulations) passed under the Trademarks Act No.17, 2010 (the Act) were recently amended by the Trademark (Amendment) Regulations No. 9 of 2021 (the Amendment). The Amendment is commendable as it bridges gaps in many practical aspects of the law. It brings changes to twenty-six (26) provisions of the Regulations with the most notable being operationalization of the Register of agents, introduction of an IP journal, and payment for extension of time.

The record-breaking rise in water levels of Lake Victoria has left many residents and business owners on its shores in fear. The rise, attributed to increased rainfall has wrecked several homes, farms and businesses. In response to this, Government of Uganda through National Environment Management Authority (the “NEMA”) has moved to evict encroachers who are within the protection zones of wetlands, shorelines and forest reserves.

The Stamp Duty (Amendment) Act 2020 which came into force on 1st July 2020 has revised the rate of stamp duty payable on debentures, equitable mortgages and further charges. Effective 1st July 2020, stamp duty has been waived on debentures, equitable mortgages and further charges. Previously, a stamp duty of 0.5% was payable on debentures. Under the now repealed item 27, 30 and item 33 of the 2014 Stamp Duty Amendment Act, stamp duty of 0.5% of the value of the facility was payable on debentures, equitable mortgages and further charges.

In March this year, just as Uganda was grappling with the early days of the COVID-19-enforced lockdown, the Uganda Retirement Benefits Regulatory Authority (URBRA) issued new regulations, the Uganda Retirement Benefits Regulatory Authority (Management and Operation of Retirement Benefits Schemes) Regulations, S. I. No. 43 of 2020.

Operators in the telecommunications sector have been notified by the regulator, the Uganda Communications Commission (“UCC”), that effective 1st July 2020, the new licensing framework will come into force. The new licensing framework introduces the following key licenses:

The High Court in Uganda has pragmatically revisited the Landlord - Tenant relationship by faulting a Landlord’s arbitrary use of force to seize a tenant’s trading stock and lock up premises for alleged non-payment of rent without a written Tenancy Agreement in place or a lawful court order. Mr. Isaac Walukagga of M/s MMAKS Advocates represented Ms. Sophie Nakitende (“the Tenant”) in this matter.

The Hon. Minister of Finance, Planning and Economic Development presented to Parliament the Tax Amendment Bills 2020 on 31st March 2020 with proposed changes to Income Tax, Value Added Tax, Excise Duty and Stamp Duty. We summarize the key proposed changes in this Alert.

The COVD-19 Pandemic has affected various aspects of business world over. This is a compilation of frequently asked questions in relation to the legal implications of COVID-19 in Uganda.

The Security Interest in Movable Property Act, 2019 (the ‘’Act’’) and the Security Interest in Movable Property Regulations, 2019 (the ‘’Regulations’’) came into force on 30th May 2019. This Act is one of the most significant statutes to impact the taking of security in Uganda. The Act is far reaching as it requires many types of existing securities that have already been registered to be re-registered under the Act for the security to be effective against a liquidator, administrator or third parties.