Summary of ruling

• The Applicant is a financial institution licensed by Bank of Uganda.
• The Application is in respect of an application challenging PAYE assessment of Ushs. 515,416,972 on grounds that the assessments were unlawful.
• The Respondent did not have the right to tax income that was not earned or received.
• Assessment in respect of mobility and relocation allowances is maintained.
• The assessment of the acting allowance is set aside.
• Each party to bear its own costs.