From The Partners:
Dear Clients and Stakeholders,
As we begin 2026, we would like on behalf of our team, to extend our warmest greetings and gratitude to our entire community, for the trust, collaboration, and the confidence you continue to place in MRT Tax and Spatium Advocates.
The turn of the year offers a welcome pause for reflection. It is also a reminder that enduring professional relationships are built not only on technical excellence, but on consistency, integrity, and shared purpose.
The past year was defined by collaboration and growth across our practices, and most especially our work in tax. We are pleased to note that MRT Tax received outstanding recognition from the International Tax Review, through the ITR EMEA Tax Awards 2025 and ITR World Tax 2026 rankings, reinforcing our standing as a go-to leading tax practice in Uganda for the most complex tax challenges. You may read our full MRT Tax 2025 Year in Review HERE.
Our Value Proposition for the Year Ahead.
As we enter the year ahead, we remain firmly aligned with your business objectives, to continue to deliver unrivaled technical acumen in managing each and every one of your mandates across tax and business law, and with the same value proposition of Integrated Tax and legal Excellence, through our two integrated professional services arms.
We believe that as the regulatory landscape becomes increasingly complex, tax and legal are now inseparable. And yet traditional models often create “silos”, where legal advice is given without tax foresight, or a tax structure is built without a solid legal foundation. Our integrated approach bridges that gap.
A Key Consideration for 2026
As we look ahead to 2026, one area we believe warrants greater attention is transaction tax.
We do note that the bulk of the high stakes tax litigation in Uganda in the past year, where tax treatment of transactions was an issue, is attributable to in-efficient or lack of tax structuring at deal stage.
In our experience, Transaction Tax remains a critical advisory area that is frequently overlooked by taxpayers. While deal negotiations often focus on commercial terms, tax mistakes can, and do make or break a transaction.
Unfortunately, tax exposure risk is often ignored at the negotiation stage, only to be discovered when it is already too late.
Too often, material tax exposures only crystallise as liabilities after key commercial terms have been agreed, limiting the ability to restructure or mitigate risk effectively.
Early and deliberate integration of tax modeling at the deal stage can therefore be the difference between a successful transaction and one burdened by avoidable exposure and litigation(both tax and legal) risk.
This is where our Integrated Tax and Legal value proposition becomes our clients’ greatest asset.
We are pleased to confirm that our offices will reopen and resume full operations on Monday, 5 January 2026.
We look forward to providing the foresight and precision required to drive your growth journey throughout the New Year and beyond.
With best wishes for a successful year ahead.
Warm Regards.
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