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This blog does not contain legal advice. The legal information is provided for general informational and educational purposes only and is not a substitute for professional advice. Accordingly, before taking any actions based on such information, we encourage you to consult with the appropriate professionals. Authors are liable for any plagiarism and Lawpoint Uganda won`t have liability towards the same.


VAT Treatment of Supplies to Aid-Funded Hydroelectric Project Contractors: Tax Appeals Tribunal Affirms Deemed VAT Despite Paragraph 1(z) Exemption
A careful examination of S.24(6) and paragraph 1(z) shows that these two provisions are in conflict.
This conflict is not apparent and only to force in cases where the Aid-funded project under S.24(6) is either a hydro-electric power,solar geothermal,bio-gas or wind energy project. Suppliers of goods and services to the contractors and subcontractors of Aid-funded,
hydro-electric power, solar, geothermal, bio-gas or wind energy projects, cannot avail
themselves of this p

Kiiza John Paul
Mar 239 min read


THE BLACK BOX: BALANCING TRADE SECRETS PROTECTION WITH DATASUBJECTS IN CROSS-BORDER AI DEVELOPMENT
Contracts must go beyond standard clauses to specifically address AI training, clearly define whether an AI provider acts as a processor or controller, and allocate liability for automated decision-making outcomes.

Lawpointuganda
Mar 231 min read


Constitutional Court Nullifies the Computer Misuse (Amendment) Act, 2022; Criminal Libel Under the Penal Code Act Also Declared Unconstitutional.
"The definition of 'defamatory matter' in section 163 PCA does not bode well with the standard of proof for offences that are proscribed by the Penal Code Act, which is 'beyond reasonable doubt.' It leaves the definition of the misdemeanour called 'libel' uncertain, vague, indefinite, unspecified, and... ambiguous." — Mulyagonja, JCC

Lawpointuganda
Mar 1713 min read


“Stopping Payment on a Cheque Does Not Extinguish the Underlying Debt Obligation; a Payee May Sue Directly on the Cheque Itself, Even if Disputes Exist About the Underlying Contract,” High Court Rules
Whilst the drawer may lawfully countermand payment under Section 74(a), the Court made clear that such authority does not extinguish the underlying obligation to pay. The defendant's admission in his witness statement that he issued the cheque and stopped payment was fatal to his defence.

Waboga David
Mar 145 min read


“Applications Brought Under Article 50 of the Constitution Are for the Enforcement of Rights That Are Infringed or Threatened, Not Where the Right Itself Is Contested.” High Court Rules
While the court acknowledged the High Court's inherent power to sever joint tenancies the exercise of this power is contingent on the underlying tenancy being uncontested. Where the very registration of joint tenancy is impugned as fraudulent, the joint tenancy dispute cannot be determined without first resolving the fraud issue, which requires an ordinary suit.

Harmony Ritah Owomugisha
Mar 136 min read


UNDERSTANDING CHILDREN'S DATA PRIVACY RIGHTS
Australia and Belgium have implemented robust measures to protect children online, focusing on age verification and content restriction. Australia passed a law banning children under 16 from social media and enforces mandatory age verification for adult sites. Belgium, particularly Flanders, targets stricter age checks, banning addictive features, and prohibiting personalized ads for minors, offering lessons that Uganda can adapt to strengthen protections.

Lawpointuganda
Mar 132 min read


“Where an Employee’s Termination Is Based on an Investigation, a Full Investigation or Forensic Report Should Be Provided to the Employee Before a Disciplinary Hearing is Conducted,” Court Rules.
"It is well-settled that where the termination of an employee is based on an investigation, principles of natural justice dictate that the employee in issue must be given the report before the disciplinary hearing to enable them to respond to its findings."

Waboga David
Mar 1012 min read


The Court at Kabale has held that a person identified at a family meeting as the intended administrator does not acquire the legal authority of an administrator unless they have obtained LOA.
Where a sale transaction is intrinsically void, because the vendor lacked legal authority to sell, the purchaser's bona fides, however genuine, cannot rescue the transaction. The illegality of the underlying transaction defeats the bona fide purchaser defence. Purchasers dealing with land from an estate must verify that valid letters of administration exist and that the administrator has authority to sell.

Kiiza John Paul
Mar 96 min read


Once a party dies, and the dispute touches on that party's estate, the appropriate vehicle for resolving property rights is an administration cause, not a Suit or an appeal, the Court at Kabale Rules.
The High Court noted that “A dead person may be substituted during the pendency of the suit by the person’s legal representatives. The court emphasized that absent substitution under the Succession Act, Cap 268, the appeal cannot be sustained. The court clarified that appeals require legal persons as parties, and the death of the appellant terminates the appeal unless proper substitution occurs.
Section 80(1)(a) of the Civil Procedure Act allows the court to conclude proceed

Waboga David
Mar 75 min read


High Court Rules in Favor of National Insurance Corporation, Says that where a clause is a condition precedent, the insurer does not need to prove that the breach caused prejudice to deny liability.
"There is a major difference between a breach of a mere condition and a breach of a condition precedent. In the former, the assured can still make a claim against the insurer despite the breach, whereas non-compliance with the latter automatically releases the insurer from liability for the claim that is tainted by the breach."

Kiiza John Paul
Mar 711 min read


Court of Appeal Upholds Aggravated Robbery Conviction, Says Strong Circumstantial Evidence, and Victim’s Memory Before Passing Out Can Be Enough to Prove Guilt
“To convict on the basis of circumstantial evidence, the chain of events must be so complete that it establishes the culpability of the appellant, and no one else, without any reasonable doubt. The chain must never be broken at any stage… Suspicion, however strong, cannot provide a basis for inferring guilt.”

Atukunda Joan (Patel)
Mar 36 min read


If You Were the Last Person Seen with Someone Who Later Dies and You Cannot Explain What Happened, the Court May Conclude You Caused the Death; Court of Appeal Clarifies the “Last Seen” Doctrine
“Where the deceased was last seen with the accused, there is a duty placed on the accused to give an explanation relating to how the deceased met his or her death.” And further: “The doctrine of ‘last seen’ means that the law presumes that the person last seen with a deceased bears full responsibility for his death… In the absence of a satisfactory explanation… the Court will be justified in drawing the inference that the accused person killed the deceased.” The Court held th

Mutungi Owen Mark
Mar 17 min read


“A Certificate of Title Does Not Automatically Confer Vacant Possession and Remains Subject to the Statutory Rights of Bona Fide Occupants under the Land Act.” High Court Rules.
A person who occupied land unchallenged by the registered owner for 12 or more years before the 1995 Constitution came into force are bonafide occupants under Section 29(2)(a) of the Land Act. Such occupants cannot be arbitrarily evicted and their occupation is not unlawful, meaning a trespass claim will fail on the third element.

Kiiza John Paul
Feb 265 min read


While a guilty plea is a mitigating factor, it does not entitle an accused to a drastically reduced sentence, particularly in cases involving grave offences against minors. Court of Appeal Rules.
"The offence of aggravated defilement is a very grave offence whose maximum punishment is death and given the circumstances of this case, the appellant defiled an 8-year-old girl. Despite those circumstances, the learned trial Judge exercised her discretion and spared the appellant the death sentence and she instead sentenced him to 25 years' imprisonment."

Harmony Ritah Owomugisha
Feb 234 min read


''There is absolutely no reasonable justification for a lessee refusing to pay rent while insisting on continued occupation.'' The High Court declares Muwema & Co. to be in wrongful possession.
The Court established that a tenant seeking reimbursement or set-off for works done on leased premises must demonstrate: (a) written contractual authorisation for the works; (b) specific pleading of the expenditure as special damages; and (c) definitive, documentary evidence of actual expenditure (receipts, bank transfers, expert reports). Mere oral testimony, estimated totals, or itemised lists without supporting records will be insufficient.

Waboga David
Feb 217 min read


High Court at Kabale Dismisses Appeal, Rules That 2008 Gift Deed Made Without Letters of Administration Is Invalid.
The Court noted that the memorandum of appeal did not reference a decree and final orders of the lower court, and that none was present on the record. The Court held "An appeal lies from a decree or order, not merely a judgment. Absence of an extracted decree is a recognized defect in appellate practice."

Atukunda Joan (Patel)
Feb 164 min read


A Judge Retains the Absolute Right to Alter Their View, Rewrite Their Opinion, or Dissent Until Formal Pronouncement in Open Court or Perfection Through Signing and Delivery. Supreme Court Rules
While Article 126(2)(e) directs courts to administer substantive justice without undue regard to technicalities, this principle cannot be invoked to bypass or override express constitutional provisions regarding court composition. Constitutional mandates on judicial composition are not 'technicalities' but fundamental jurisdictional requirements.

Mutungi Owen Mark
Feb 1611 min read


A Shareholder who owns 90% of the shares is legally entitled to management control, absent illegality or fraud. High Court Rules
When parties enter into a share sale and transfer agreement that expressly provides for management control to vest in the purchaser, courts will enforce those contractual terms. Clauses specifying management rights and restricting minority shareholders from day-to-day involvement are valid and binding.

Yvette Catrina
Feb 136 min read


AI Is Capable of Being Patented, UK Supreme Court Rules.
Contrary to the High Court's determination, the Supreme Court held that artificial neural networks constitute "programs for a computer" in a technologically neutral sense. Their architecture, including weights, biases, structure, and activation functions, operates as instructions executed by computing devices, whether implemented through software or hardware.

Waboga David
Feb 1211 min read


High Court Emphasizes the Primacy of Written Agreements, Holding That Goodwill Is No Substitute for Formal Contracts and That Continued Occupation After Withdrawal of Permission Amounts to Trespass
A caretaker's authority is strictly limited to the terms of their appointment. Unless expressly authorized in writing, caretakers cannot bind property owners to financial obligations, hire professional services, or incur expenses on the owner's behalf. A person who lawfully enters property under a license or permission becomes a trespasser when they refuse to leave after that permission is revoked. The Plaintiff entered the land legally in 2006 but became a trespasser in 202

Waboga David
Feb 1110 min read


High Court Finds the Disqualification of Nattabi Margaret from the Makerere University Students’ Guild Election Unlawful for Breach of Natural Justice and the Right to a Fair Hearing
FACTS Nattabi Margaret, the Applicant, applied and was successfully nominated as a candidate for the 89th Guild Presidential elections at Makerere University on 31st March 2023. On 4th April 2023, she was invited by the Mitchell Hall Students’ Common Room to participate in a panel discussion on 5th April 2023, as is customary prior to guild elections, to update students on the prospects of renovating hall infrastructure. The Applicant attended and addressed students on 5th Ap

Harmony Ritah Owomugisha
Feb 106 min read


Land Caveats Protecting Family Beneficiaries Cannot Be Removed Unless Strong Reasons Are Shown, High Court Warns.
Section 124 of the Registration of Titles Act grants courts discretion to vacate a caveat where
the caveator fails to show cause for its continuance. However, beneficiary caveats, especially
those lodged to protect the interests of minors in an estate, are afforded stronger protection and
should not be removed without compelling reasons.

Mutungi Owen Mark
Feb 95 min read


High Court Allows Land Owner's Appeal to Update His Court Papers in Kigoogwa Land Trespass Dispute
Applying Section 34(1)(a) of the Interpretation Act, the Court held that time begins to run the day after delivery of the ruling, not on the day of delivery itself. The Court stated: "The settled principle of law is that the day on which the decision is delivered is excluded, and time begins to run on the following day... time began to run on 18 April 2025, and the seventh day fell on 24 April 2025. The Applicant filed a letter requesting for the record of proceedings on 24 A

Atukunda Joan (Patel)
Feb 88 min read


High Court Finds Bulenge Investment Ltd Liable for Breach of Investment Agreement Arising from Non-Remittance of Profits and Principal
Regarding lifting the corporate veil, the Court referenced Section 18 of the Companies Act, which allows piercing the corporate veil in cases of fraud. However, the Court stated: "The Plaintiff having failed to prove the averment that the 2nd Defendant is a director in the 1st Plaintiff company, by itself already fails any attempt to lift the 2nd Defendant company's veil."
"However, in this instant case where fraud was pleaded, the Plaintiff is required to prove the allegatio

Waboga David
Feb 78 min read
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