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Income tax primarily relates to profits or gains arising from business activities, property ownership and employment. While there are general principles applied in determining what is taxable, overall, a tax rate is applied to a gain. In this regard, items designated for business otherwise referred to as stock in trade are pivotal in determining whether there is a gain or not. Therefore, there is a distinction between assets held for a business, investments which yield taxable income and private property the sale of which is conventionally agreed should not be taxed. The kind of private property which should not be…
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20 years later, the firm has blossomed into one of Uganda’s most respected tax law firms, commanding more than 50% of all tax litigation in the country. The firm has also been recognised by rating agencies and peers⏤ domestically by the Uganda Law Society; regionally by the East Africa Law Society, and internationally by the IFLR1000, Chambers and Partners, the Global Law Experts and the ITR World Tax⏤ a comprehensive guide to the world’s leading tax firms. Birungyi, Barata & Associates was also named by CEO East Africa Magazine in its 2023 List of Top 25 Corporate and Commercial Law…
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Cephas is a founder and the Managing Partner of Birungyi, Barata & Associates. He is an Advocate of the High Court, a commissioner for Oaths, a Notary Public and a registered Tax Agent with the Uganda Revenue Authority. He is also the head of the Tax Cluster in the Uganda Law Society and a member of the IBA Tax Committee. Founded in 2003, Birungyi, Barata & Associates (BBA) is Uganda’s leading tax law firm. It is recognized both locally and internationally by entities such as Uganda Law Society, East African Law Society, IFLR1000, Chambers & Partners and Global Law Experts…
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Rarely do law firms front standards and integrity as a core strength but for Bluebell Legal, standards and integrity form a vital fibre of the firm’s corporate purpose. “We work towards providing all our clients with a convenient and efficient legal service. We target midsize entities that appreciate the importance of having sound legal structures” explains Isaac Ssali Mugerwa, the firm’s Managing Partner. “With Bluebell Legal, you have more than a legal advisor. You have a business advisor, a confidant, and a counsellor. When your client’s life and/or business is practically in your hands, having strict standards in place…
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You have often heard, and it is true, that only two things in life are certain- death and taxes. While it is obvious that government is a silent shareholder in every business and an unseen signatory to every transaction and therefore will want a portion of it; almost every time, how much of it or when it is due is often not as direct, which is why you need a good tax lawyer. In fact with a good tax lawyer and proper tax planning, sometimes the certainty of taxes can be properly sized, deferred, reduced or gotten rid of all…
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Founded in 2003, Birungyi, Barata & Associates is one of the leading tax law firms in Uganda. Recognized by both locally and internationally by entities such as Uganda Law Society, East African Law Society, IFLR1000, Chambers & Partners and Global Law Experts among others, the firm wields over 240 years of combined tax and commercial law experience. The firm currently has two partners, three associates, four associate partners, two senior legal associates, four legal associates, and one legal assistant. The firm has approximately handled up to 35% of all tax litigation in Uganda, including some game-changing cases that have…
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Doris Akol, the former Uganda Revenue Authority Commissioner-General has joined international law firm, Dentons Uganda office as a Partner, CEO East Africa can exclusively reveal. A source has confirmed to CEO East Africa that details of her joining the law firm are being finalized and shall be announced anytime soon. With over 15,000 lawyers, Dentons is the largest law firm in the world. Dentons was the first international law firm in Africa with the establishment of Dentons Cairo in 1964. The firm has over 200 lawyers in 13 locations across Africa, including Uganda. In Uganda, Dentons is registered as Kyagaba…
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