Value Added Tax (VAT) is a tax on the value added at each stage of the production and distribution process and on the importation of goods. VAT registered importers in Uganda are charged the statutory VAT rate of 18 per cent, however, importers that are not VAT registered are charged both the 18 per cent and an additional 15 per cent, which is designated “Domestic VAT”. The statutory basis of the 15 per cent is unclear. Domestic VAT appears to be a tax created by the Uganda Revenue Authority in a bid to raise revenue from a largely non-compliant base. The legality of the tax was challenged in Margaret Akiiki Rwaheru and 13,945 Others v Uganda Revenue Authority. The court ruled that Domestic VAT was irregular when applied to importers who qualified to register for VAT but had not registered, but was illegal when applied to importers who did not qualify to register for VAT. Despite this ruling, the URA has continued to charge all importers Domestic VAT, regardless of whether they qualify to register for VAT. This article seeks to re-examine the legality of Domestic VAT.

This article examines the role of a range of large settlements in late Iron Age and early Roman southern Britain (c. 100 BC–AD 70) conventionally described as oppida. After reviewing current perspectives on the function and chronology of British oppida, new insights are provided through the statistical analysis of assemblages of brooches and imported ceramics at a broad sample of sites. Analysis of material culture reveals distinct similarities and differences between several groups of sites, often transcending regional traditions and supposed tribal boundaries. This patterning is primarily explained by the emergence of new forms of political organization prior to Roman annexation, particularly the creation of the Southern and Eastern Kingdoms.

W135 meningococcal disease was imported into Singapore in 2000 via Hajj pilgrims. Previous studies have showed sustained carriage of W135 with the potential for further transmission within communities. We therefore set out to determine whether W135 meningococcal disease would become endemic in Singapore after its introduction in 2000. Cases occurred until 2003, but no further cases have been reported since 2004.

The worldwide spread of severe acute respiratory syndrome (SARS) raised questions about the risk of importation of such infection, in particular by air travel. Entry screening was implemented in some countries although poor evidence on its effectiveness is reported. We developed a model to estimate the number of imported SARS cases between regions, using the 2003 SARS epidemic data to apply this model for two scenarios: from Beijing to Frankfurt and from Hong Kong to London. We back-calculated the data to estimate individuals’ time of infection and built a model where every individual has a probability of being isolated, of traveling, and of being undetected at arrival. The findings, consistent with what was observed in 2003, suggest that entry screening does not affect the predicted number of imported cases. Inversely, importation depends on the transmission dynamic in the country of origin (including control measures in place) and on the intensity of air travel between regions.