Commercial Court Uganda Archives

Justice Mutesi gives Emin Pasha hotel until Oct.10 to raise UGX 9.7 Billion deposit on UGX 34 Billion Equity Bank debt

Paul MurungiThe Big StoryAugust 15, 2025August 15, 2025

The High Court’s Commercial Division has given Emin Pasha hotel and its affiliates breathing room in their mortgage fight with Equity Bank, extending the hold on the sale of the…

Foreign banks do not require central bank authorisation to lend to Ugandan entities; Bank of Uganda clarifies on controversial court ruling

Muhereza KyamuteteraFinance The Big StoryOctober 14, 2020October 14, 2020

Professor Emmanuel Tumusiime Mutebile, the Governor, Bank of Uganda has unequivocally said that foreign financial institutions that do not use locally-raised deposits to lend to Ugandan entities do not require…

HAM vs DTB: Does a foreign lender to a Ugandan business require a licence? Expert lawyers point out the four errors made by court

Muhereza KyamuteteraFinance The Big Story Thought LeadershipOctober 14, 2020October 14, 2020

By Phillip Karugaba , Rachel Musoke , Rehema Nakirya Ssemyalo and Anita Kenyangi The recent controversial decision in Ham Enterprises v Diamond Trust Bank (U) and Diamond Trust Bank (K) Ltd has shaken up Uganda’s banking and finance sector,…

LEGAL REVIEW: Vivo Energy wins case against URA as court confirms rent paid in respect of leases as an allowable deduction

Damalie TibugwisaThought LeadershipMarch 28, 2020March 28, 2020

For any business, the Income Tax Act [“ITA”] allows the deduction of certain expenses before charging tax. To qualify, these expenses must be of a revenue and not of a…

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