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JRK Publications

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Corporate Finance

NameDescription
jrkadvisoryCapital Raising Landscape in Uganda: Legal Framework and Marketplace PracticesLimited access to finance has long been a significant challenge for businesses across Uganda and the broader African continent. This article explores the legal frameworks and marketplace practices that business owners can leverage to expand their funding options, enabling them to achieve both their short-term and long-term business objectives.
jrkadvisoryUnlocking Capital: How Ugandan Businesses Can Become Investor-ReadyIn this article, we explore the crucial steps Ugandan businesses should take to become investor-ready and effectively tap into the growing venture capital market in the East African region, ensuring they meet their capital needs and drive sustainable growth.
jrkadvisoryUnlocking Business Growth through Market-Based Financing in UgandaMarket-based finance is emerging as a key solution in Uganda’s efforts to overcome the challenge of limited access to capital for business growth. In this article, we explore various initiatives and programs designed to help businesses become investor-ready, enabling them to tap into the opportunities this expanding market offers.
jrkadvisoryNavigating the Capital Raising Process: Key Steps and Expectations for Businesses in UgandaRaising capital is often a complex journey for businesses, particularly those looking to expand their capital sources beyond traditional bank debt financing to alternative options such as Private Equity and Venture Capital. This article highlights the key steps and expectations, guiding business owners through the processes and preparations necessary to unlock long-term, affordable financing options.
Regulatory Services
Name Description
jrkadvisoryFinancing of Affordable Housing in Uganda – An Analysis of the Mortgage Refinancing Bill, 2025 Limited access to affordable housing is a persistent challenge in Uganda due to rapid population growth. To address the house deficit, the Ministry of Finance, Planning and Economic Development drafted a Mortgage Refinancing Institutions Bill, 2025 aimed at providing affordable housing mortgages to Ugandans. This article analyses the above bill and provides insight on the key factors the Mortgage Refinancing Institutions should consider once the bill is passed into law to ensure effective and sustainable implementation of their mandate.
Tax

NameDescription
jrkadvisoryTaxation of Independent Consultants – Implications of Fixed and Ascertainable Fee ArrangementsThis tax alert reviews the recent High Court decision in Infectious Diseases Institute v. Uganda Revenue Authority (High Court Civil Appeal No. 006 of 2022), which provides critical guidance on the taxation of independent consultants receiving fixed and ascertainable fees. The ruling outlines key factors to consider in determining whether an individual earning fixed and ascertainable fees under an engagement qualifies as an employee for tax purposes.
ESG

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