We are experts in a lot of legal areas

Resolving Tax Disputes with Strategy and Authority We advise and represent corporate taxpayers, financial institutions, high-net-worth individuals, and tax-exempt entities on the full range of tax controversies—from audit queries and objections to appeals and settlement negotiations. We combine technical excellence in tax law with a strong track record before URA, the Tax Appeals Tribunal, and superior courts of Uganda. We represent clients with a deep understanding of tax law, procedure, and commercial reality. For international tax complexities, we help clients navigate global tax rules, treaties, and ensure compliance. Whether structuring investments, managing transfer pricing, or resolving tax disputes across jurisdictions, we deliver strategic tax solutions that minimize risk and unlock global growth. We advise on inbound and outbound tax strategy, treaty application, transfer pricing, and cross-border dispute resolution. We are known for our technical tax depth, pragmatic advice, and ability to resolve complex international tax issues at both policy and transactional levels. We deliver clear, commercially grounded tax strategies that align with international best practices, local compliance, and your business goals. Our team comprises lawyers and advisors with deep experience in transfer pricing, tax litigation, global structuring, and treaty advisory. Global Transactions. Local Expertise. Strategic Insight. Private Wealth & Trust Planning Our private wealth lawyers help individuals, families, and business leaders protect, grow, and transition wealth across generations. From estate planning and trusts to asset structuring and family governance, we offer discreet, strategic legal counsel tailored to your goals. We are trusted estate planning lawyers helping individuals, families, and business owners protect their wealth, provide for future generations, and plan for life’s uncertainties. Whether you need a Will, a family trust, or a comprehensive succession plan, we provide tailored legal solutions with discretion and care. Secure your legacy. Protect your loved ones Why Clients Choose Us • Deep knowledge of local tax regimes and global tax standards • OECD-aligned transfer pricing expertise • Practical solutions that anticipate regulatory risk • Experience with tax authorities, treaty networks, and cross-border investments • Transfer pricing expertise across industries • Strategic insight into tax-efficient corporate structuring • Discreet, solution-focused, and globally networked Our Services URA Audit Defence & Assessment Objections • Representation during tax audits and desk reviews • Drafting and filing formal objections under Section 99 of the Tax Procedures Code • Requests for clarification or remission of penalties and interest • Review of URA computation methodology and legal basis ● Carry out negotiations with URA to ensure amicable settlement of tax controversy Tax Appeals Tribunal Representation • Preparation of appeals and pleadings before the TAT • Managing disclosure, expert evidence, and legal submissions • Negotiation of settlements or withdrawal of invalid assessments • Procedural and jurisdictional challenges High Court & Appellate Tax Litigation • Appeals from the Tax Appeals Tribunal • Judicial review of URA decisions • Constitutional tax litigation • Strategic litigation in precedent-setting cases Alternative Dispute Resolution (ADR) with URA • Applying for and managing tax ADR • Engaging URA’s Legal and ADR departments • Negotiating payment plans and compromise settlements • Ensuring confidentiality and enforceability of agreements Tax Penalty Mitigation & Recovery • Applications for waiver of penalties and interest • Recovery of overpaid or wrongly assessed taxes • Legal action to lift garnishee orders or freeze directives • Defence against criminal tax sanctions Tax Compliance & Advisory • Interpretation of Uganda tax laws and statutory obligations • Tax health checks and risk reviews • Tax structuring for business transactions • Sector-specific tax planning (telecom, banking, agriculture, etc.) • Guidance on tax treatment of employment, benefits, and expatriates • Settlement negotiations with URA legal and audit teams Corporate & Transactional Tax • Tax advisory on business setup and structuring in Uganda • Mergers, acquisitions, and reorganizations • Tax-efficient real estate and land transactions • Stamp duty planning • VAT implications on domestic and cross-border supplies Withholding & Payroll Taxes • PAYE compliance advisory • Taxation of allowances, pensions, and benefits in kind • Withholding tax on payments to residents and non-residents • Annual returns and reconciliations with URA Tax Incentives & Exemptions • Guidance on tax incentives under the Income Tax and VAT Acts • Sector-specific exemptions (education, agriculture, exports) • Uganda Investment Authority (UIA) certification support • Tax structuring for donor-funded or exempt projects International Corporate Tax Advisory • Cross-border tax structuring • Jurisdictional comparisons for holding companies • Permanent establishment risk management • Tax-efficient repatriation strategies • Group reorganizations and M&A tax planning • Holding and operating structure planning • Treaty structuring and interpretation • Global tax compliance (FATCA, CRS, BEPS) • Permanent establishment risk assessment Transfer Pricing We bring together legal, tax, and commercial insight to help clients structure intra-group transactions, mitigate double taxation, and respond to the growing scrutiny of cross-border trade. Transfer Pricing services include: ● Transfer Pricing Advisory & Documentation • Design of TP policies and intra-group pricing models • Preparation of Local Files and Master Files • Benchmarking and economic analysis • Intercompany agreement review and drafting • Functional and risk profiling of group entities Audit Defense & Dispute Resolution • Response to TP audits by Uganda Revenue Authority (URA) • Objections and appeals under the Tax Procedures Code • MAPs (Mutual Agreement Procedures) and APA advisory • Dispute resolution and litigation before the Tax Appeals Tribunal • Double tax relief and competent authority procedures Transaction Structuring & Risk Mitigation • Legal input into cross-border financing and royalties • IP structuring and licensing strategy • TP implications of supply chain, services, and management fees • Exit charges and business restructuring guidance • Thin capitalization and debt pricing review Compliance & Regulatory Engagement • TP compliance reviews and legal risk audits • Country-by-Country Reporting (CbCR) coordination • Support with URA disclosures and documentation deadlines • Engagement with revenue authorities on advance rulings and clarifications Tax Treaty Advisory • Application and interpretation of DTAs • Residency planning and treaty override risk • Withholding tax optimization • Anti-abuse provisions and limitation of benefits • Treaty shopping risk mitigation Compliance & Reporting • Global tax reporting and disclosures • Economic substance • Exit tax and expatriation tax planning • Global mobility and employment tax Private Wealth & Trust Planning Estate & Succession Planning • Wills and living Wills • Trust creation (family, charitable, offshore) • Letters of wishes and family protocols • Probate and estate administration • Planning for incapacity and guardianship Family Trusts & Asset Protection • Revocable and irrevocable trusts • Private trust companies (PTCs) • Business asset protection structures • Divorce-proofing and intergenerational asset safeguards • Wealth preservation in volatile jurisdictions Cross-Border Wealth Planning • Structuring for foreign assets and dual residency • Inheritance planning for global families • FATCA, CRS, and tax reporting compliance • Working with offshore trustees and corporate service providers • Repatriation and investment exit planning Family-Owned Business Advisory • Succession planning for business-owning families • Shareholder and family governance agreements • Board and next-gen leadership advisory • Conflict avoidance and intergenerational transition • Philanthropy structuring and family foundations Private Investment & Holding Structures • Holding companies for real estate, equity, and private investments • Offshore and regional investment vehicles • Co-investment and partnership agreements • Tax efficiency and risk mitigation structures • Legal support for UHNW investment platforms Who We Advise • Entrepreneurs and business founders • High-net-worth individuals and families • C-suite executives and professionals • Family offices and trustees • Philanthropists and charitable foundations • Diaspora clients with assets in Uganda • Global investors with interests in East Africa Who We Serve • Multinational Corporations • Regional Financial Institutions • Energy and Infrastructure Investors • International NGOs • Cross-Border Family-Owned Businesses • High Net Worth Individuals • Tax Exempt Organisations

We are Uganda and East Africa’s trusted insolvency and business restructuring specialists. We act as receivers, administrators, liquidators, turnaround experts, and strategic advisors to creditors and distressed companies. With our deep experience in insolvency litigations and law, financial management, and stakeholder negotiations, we bring clarity to complex business problems and craft tailored solutions that protect value and promote business continuity. Whether your company is navigating financial distress, debt pressure, or strategic uncertainty, we deliver practical solutions that stabilize operations, preserve value, and unlock new opportunities for growth. Whether you are facing insolvency, cash flow challenges, or strategic transition, our team of seasoned restructuring professionals delivers clear solutions, fast action, and lasting results. Our team includes licensed INSOL Fellows, insolvency practitioners, lawyers, financial analysts, and turnaround specialists who understand local market dynamics, regional legal frameworks, and international restructuring standards.

We are trusted legal advisors to banks, financial institutions, investors, fintech companies, and borrowers. Our Banking and Finance practice is built on deep sector expertise, commercial insight, and a commitment to delivering solutions that drive your business forward. Whether you are structuring complex financing transactions or navigating regulatory requirements, our team is dedicated to safeguarding your interests and unlocking new opportunities. We advise lenders, developers, sponsors governments and contractors on transformative projects across Uganda and East Africa including complex transactions in energy, infrastructure, and financial services. With deep legal 4 expertise and market insight, we help our clients navigate regulatory complexity, structure bankable deals, and manage project risk. From regulatory approvals to project structuring, project finance, financial close and dispute resolution, we guide your infrastructure deal from concept to completion. Our lawyers are known for their multidisciplinary approach, combining sector-specific knowledge with excellence in corporate, regulatory, and commercial law. We work across the full project lifecycle—from land acquisition to financing, construction, and operations.

Resolving Complex Business Disputes with Precision Our commercial litigators are trusted by businesses, boards, and investors to handle their most critical disputes. From contract breaches to corporate fraud and regulatory litigation, we deliver robust litigation strategies in Uganda’s courts and arbitration forums. Our litigators are known for their courtroom strength, commercial understanding, and relentless pursuit of client outcomes. We combine legal precision with a deep understanding of business risk to resolve disputes quickly, strategically, and effectively—whether in court, arbitration, or settlement negotiations. We also represent commercial banks, credit institutions, fintech companies, investment funds, and high-value borrowers in litigation, arbitration, and regulatory proceedings. Whether it is loan recovery, securities enforcement, or financial misconduct, we provide strategic, results-driven representation in high-value and high-stakes matters. Our lawyers bring deep expertise in banking law, security enforcement, insolvency, and financial regulation—combining technical precision with commercial insight. Our is trusted to uncover misconduct, recover assets, and manage legal risk. Whether internal fraud, financial misrepresentation, or regulatory exposure—we bring precision, discretion, and results to high-stakes matters. Our lawyers work closely with forensic accountants, regulators, and crisis teams to pursue recovery, manage fallout, and strengthen governance. Why Clients Trust Us: • Leading counsel in bank-related litigation • Experienced in financial fraud, lender liability, and enforcement actions • Strong relationships with courts, regulators, and insolvency professionals • Skilled in both courtroom litigation and out-of-court recovery strategies • Advising on both local and cross-border banking matters Our Services Loan Recovery & Enforcement • Non-performing loan (NPL) recovery litigation • Enforcement of mortgages, debentures, and guarantees • Appointment and defence of receivers and administrators • Realization of pledged or assigned assets • Recovery from deceased or insolvent estates Security Disputes & Fraud • Disputes over validity or registration of securities • Priority and inter-creditor conflicts • Claims arising from forged or defective collateral • Bank fraud, cyber-fraud, and misappropriation • Lender liability defence in disputed transactions Bank-Customer Disputes • Disputes over unauthorized withdrawals or account closures • Dishonoured cheques, overdraft claims, and interest overcharges • Mobile money and digital wallet disputes • Repossession and leasing conflicts Regulatory Investigations & Enforcement • Uganda Financial Intelligence Authority (FIA) enforcement actions • Uganda Revenue Authority (URA) garnishee orders and recovery demands • Central Bank (BoU) compliance disputes • Capital Markets Authority (CMA) complaints and sanctions Bank Insolvency & Restructuring Litigation • Claims by or against insolvent borrowers • Disputes in insolvency administration and liquidation • Challenges to asset sales, set-offs, and preferences • Representation in creditors’ meetings and court proceedings Who We Represent • Commercial Banks and DFIs • Microfinance Institutions & SACCOs • Fintech and Payment Providers • Development Projects with Loan Components • Institutional and Private Lenders • Large Borrowers and Guarantors Contract Disputes • Breach of contract and misrepresentation claims • Termination disputes and non-performance • Complex commercial agreements and joint ventures • Franchise, distribution, and supply chain litigation • Settlement negotiation and enforcement Corporate & Shareholder Litigation • Minority shareholder oppression • Breach of fiduciary duties by directors • Derivative claims and corporate fraud • Deadlock resolution and just & equitable winding up • Boardroom and governance disputes Real Estate & Commercial Property Disputes • Sale and lease agreement disputes • Land fraud and title defects • Commercial landlord-tenant disputes • Caveats, evictions, and land ownership claims Trade, Construction & Infrastructure Disputes • Supply and construction contract litigation • Delays, non-performance, and quality issues • Disputes under EPC and FIDIC contracts • Arbitration in infrastructure and energy disputes International & Cross-Border Litigation • Enforcement of foreign judgments and arbitral awards • Cross-border contract and investment disputes • Disputes involving multinational entities operating in East Africa • Judicial cooperation and letters of request Fraud Investigation & Internal Reviews • Employee theft and asset misappropriation • Procurement fraud and kickback schemes • False accounting, forgery, and misrepresentation • Digital fraud, cyber breaches, and system overrides • Independent legal investigations and forensic reviews Asset Tracing & Recovery • Domestic and cross-border recovery strategies • Civil claims for restitution and compensation • Freezing orders and injunctions • Coordination with regulators and law enforcement • Asset protection for victims of corporate theft Director & Executive Misconduct • Breach of fiduciary duty and self-dealing • Unauthorized transactions and related-party fraud • Resignation, removal, and legal action against directors • Governance failures and board response protocols Whistleblower & Crisis Advisory • Whistleblower protection and risk mitigation • Legal response to anonymous tips and internal leaks • Crisis communication and reputational risk counsel • Regulatory disclosure strategies Regulatory & Enforcement Response • Investigations by FIA, URA, IGG, or BoU • AML/CFT and anti-corruption compliance issues • Defense in criminal fraud proceedings • Strategic negotiation and settlement Who We Represent • Corporations and subsidiaries • Financial institutions and insurance companies • Boards of directors and audit committees • Investors and fund managers • Professional services firms and internal counsel • NGOs and donor-funded entities Why Clients Choose Us: • Strong record in Uganda’s Commercial Court and Court of Appeal • Commercial insight and industry experience • Skilled at cross-border disputes and enforcement of foreign judgments • Strategic approach to litigation, negotiation, and ADR • Discreet, responsive, and client-centered Why Clients Trust Us: • Experience with multimillion-dollar corporate fraud cases • Discreet internal investigations and whistleblower response • Collaboration with URA, FIA, BoU, IGG, and international authorities • Litigation, arbitration, and asset recovery expertise • Board-level reporting, legal strategy, and reputational risk management Who We Represent • Large corporates and SMEs • Commercial banks and DFIs • Real estate developers and contractors • Investment funds and private equity firms • Telecom and technology companies • High-net-worth individuals and family businesses

We guide enterprises, innovators, and institutions through the evolving legal landscapes of technology, media, and telecommunications (TMT). From disruptive startups to established multinationals, from regulatory frameworks to groundbreaking digital transformations — we provide strategic legal counsel that anticipates change and empowers opportunity. We are deeply embedded in the industries we serve — understanding not only the law but the technology, platforms, and markets that shape tomorrow. Our TMT practice provides strategic, cross-disciplinary counsel — helping clients navigate regulatory uncertainty, structure complex deals, protect digital assets, and resolve high-stakes disputes.

At Ligomarc we operate at the intersection of law, technology, creativity, and commerce. We advise clients who are shaping industries — from global enterprises to emerging disruptors — providing sophisticated, commercially attuned intellectual property solutions across the innovation lifecycle. Our team combines acumen, legal precision, and market foresight to anticipate risk, seize opportunity, and maximize the value of our clients’ IP assets.