Heritage Oil & Gas Ltd Vs Uganda Revenue Authority


Critically evaluate the grounds of appeal and comment on the reasons which contributed to the success of the case

Ready Paper Excerpt

The case in question was between Heritage Oil and the Uganda Revenue Authority. It was heard and decided in 2011 by the Hon. Lady Justice Hellen Obura. The appellant was Heritage Oil and Gas Limited while the respondent was the Uganda Revenue Authority. The case was an appellate case and was the 14th civil appeal case of 2011. Heritage Oil limited is a company that deals with the distribution of petroleum products in the several countries worldwide. The company is based in London. The Ugandan Revenue Authority as the name suggests is the organization that is in charge of the collection and the setting up of taxes in Uganda.
This case was an appellate case meaning that it had already been decided but the decision was not satisfactory to one of the parties involved. The basis of the appeal was due to the fact that some of the findings of the Tax Appeals Tribunal were fabricated. The said findings were from the ‘Miscellaneous Application No 6 of 2011.’ The appeal was favoured due to the requirements of ‘section 27 of the Tax Appeals Tribunal Act’, commonly known as the TAT Act. The case was also supported by the Civil Procedure Act’s section 76(d) (1). Several events led to the case in question (N.a, 2012).
The appellant, Heritage Oil, got into an agreement with the government of Uganda. They were to take part in the exploration, production and development of petroleum and any other products related to it. The agreement that they made was a ‘Production Sharing Agreement’ (PSA). It was officially signed on the 1st of July, 2004 (N.a , 2012)……

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