Uganda Case Law

Naomi Karugaba v Ronnie Rogers Amone and Ojwiya O. Nelson

Naomi Karugaba v Ronnie Rogers Amone and Ojwiya O. Nelson (Tax Reference No. 1 of 2024) [2025] UGHCCD 86 (1 July 2025)

Court

HC: Civil Division (Uganda)

Case number

Tax Reference No. 1 of 2024

Judge

Simon Peter M. Kinobe, J

The court found that the taxing master generally exercised discretion judiciously and applied the relevant regulations in assessing the bill of costs. However, the instruction fees allowed exceeded the prescribed scale for the subject matter value, and the sum allowed for photocopying under item 10 was duplicative. The court revised the instruction fees to UGX 10,460,000 in line with the 6th schedule and taxed off the UGX 500,000 allowed for photocopying, resulting in a revised total bill of UGX 27,024,200. The court maintained the amounts allowed for transport as reasonable and declined to i…

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• Taxation Of Costs
• Advocates Remuneration
• Bill Of Costs Revision
• Court Discretion
• Costs Award

Kwesiga v Mugisha (HCT-01-LD-MA 31 of 2021)

Kwesiga v Mugisha (HCT-01-LD-MA 31 of 2021) [2024] UGHC 1031 (30 October 2024)

Court

High Court of Uganda

Case number

HCT-01-LD-MA 31 of 2021

Judge

Wagona, J

The High Court partly allowed an appeal against taxation, holding that a frustrated pre-taxation meeting did not nullify the bill, but reducing instruction fees.

• Taxation Of Costs
• Pre Taxation Meeting
• Advocates Remuneration
• Instruction Fees
• Procedural Irregularity
• Taxation-of-costs

Kwesiga v Mugisha (HCT-01-LD-MA 30 of 2021)

Kwesiga v Mugisha (HCT-01-LD-MA 30 of 2021) [2024] UGHC 747 (16 August 2024)

Court

High Court of Uganda

Case number

HCT-01-LD-MA 30 of 2021

Judge

Wagona, J

The High Court held that a missed pre-taxation meeting did not automatically nullify taxation, reduced excessive instruction fees, taxed off unsupported items, and varied the costs award.

• Taxation Of Costs
• Advocates Remuneration
• Pre Taxation Meeting
• Court Discretion
• Costs Award
• Procedural Irregularity

Buregyeya & Another v Arinatwe

Buregyeya & Another v Arinatwe (Civil Appeal 36 of 2020) [2024] UGHC 163 (27 March 2024)

Court

High Court of Uganda

Case number

Civil Appeal 36 of 2020

Judge

Emokor, J

The court held that the Advocates (Remuneration and Taxation of Costs) Regulations SI No. 7 of 2018 do not contain any saving provisions for the application of the 1996 rules and do not apply retrospectively. The rights of the parties regarding costs must be determined by the law in force at the time the suit was instituted and judgment delivered. The hybrid approach adopted by the taxing master was not supported by law and resulted in an unjust outcome. Therefore, the bill of costs should be retaxed under the Advocates (Remuneration and Taxation of Costs) Rules SI No. 3 of 1996, and the prev…

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• Taxation Of Costs
• Retrospective Application Of Statutes
• Advocates Remuneration
• Judicial Discretion In Costs

Western Highland Creameries Limited and Another v Stanbic Bank Uganda Limited

Western Highland Creameries Limited and Another v Stanbic Bank Uganda Limited (Civil Appeal 78 of 2014; Civil Appeal 79 of 2014) [2023] UGCA 297 (2 November 2023)

Court

Court of Appeal of Uganda

Case number

Civil Appeal 78 of 2014 ; Civil Appeal 79 of 2014

Judge

Kibeedi Mutangula, JA, Egonda-Ntende, JA, Gashirabake, JA

The Court of Appeal held that the appropriate fee scale for assessment of instruction fees following dismissal of the suit was item 1(a)(iv) of the 6th Schedule of the Advocates (Remuneration and Taxation of Costs) Regulations, as the value of the subject matter could be determined from the plaint. The dismissal constituted a decree, and the Taxing Master was required to calculate instruction fees strictly according to the prescribed formula, with no discretion to increase or decrease the fee once the value was ascertained. The court found no merit in the appellants' arguments regarding judic…

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• Taxation Of Costs
• Instruction Fees
• Advocates Remuneration
• Judicial Discretion
• Limitation Of Actions

Byangasha alias Ndikumwami and Another v Habiyakare

Byangasha alias Ndikumwami and Another v Habiyakare (Civil Appeal 8 of 2022) [2023] UGHC 73 (6 June 2023)

Court

High Court of Uganda

Case number

Civil Appeal 8 of 2022

Judge

Emokor, J

The court held that the applicable law for taxation of costs is the Advocates (Remuneration and Taxation of Costs) Regulations SI No. 267-4, which was in force at the time the suit was instituted in 2008. The amendment by SI No. 7 of 2018 does not apply retrospectively, as there is no clear legislative intent for such application. The taxing master erred by applying the amended regulations and awarding costs for dates when counsel did not attend court. After reviewing the bill of costs and the record, the court deducted UgX 2,315,000 from the taxed amount, allowing the bill at UgX 10,167,500.…

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• Taxation Of Costs
• Advocates Remuneration
• Retrospective Application Of Law

Centenary Rural Development Bank Ltd v Biira Khighambo (Taxation Appeal No. 27 of 2022)

Centenary Rural Development Bank Ltd v Biira Khighambo (Taxation Appeal No. 27 of 2022) [2022] UGHC 61 (29 November 2022)

Court

High Court of Uganda

Case number

Taxation Appeal No. 27 of 2022

Judge

Wagona, J

The court found that the taxed bill of costs and certificate of taxation contained awards that contravened the principles of taxation and the Advocates (Remuneration and Taxation of Costs) Regulations as amended in 2018. The taxing master had awarded excessive sums for instruction fees and other items that were either duplicative or not provided for under the regulations. The court determined the value of the subject matter based on the loan amount and attendant fees, resulting in a lower and more appropriate instruction fee. Several items were taxed off for being duplicative or not supported…

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• Taxation Of Costs
• Review Of Taxing Master Award
• Advocates Remuneration
• Certificate Of Taxation

Kirya v Yoshino Trading Company Limited (Taxation Appeal No. 8 of 2020)

Kirya v Yoshino Trading Company Limited (Taxation Appeal No. 8 of 2020) [2022] UGHCCD 35 (18 March 2022)

Court

HC: Civil Division (Uganda)

Case number

Taxation Appeal No. 8 of 2020

Judge

Musa Ssekaana, J

The court found that the Taxing Officer properly exercised his discretion and applied the relevant legal principles in assessing the Bill of Costs. The officer correctly disallowed items that were either not tenable, repeated, or excessive, and considered the fact that the underlying matter was settled out of court for UGX 21,000,000. The court emphasized that there are no rigid rules in taxation, and each case must be decided on its own facts to ensure fair and reasonable remuneration for work done. The court held that the award was reasonable, no prejudice was suffered by either party, and…

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• Taxation Of Costs
• Bill Of Costs
• Advocates Remuneration
• Judicial Discretion
• Settlement Costs

Hon Balyeku v Ali Buk

Hon Balyeku v Ali Buk (Miscellaneous Application No. 153 of 2020) [2021] UGIC 80 (22 October 2021)

Court

Industrial Court of Uganda

Case number

Miscellaneous Application No. 153 of 2020

Judge

Kagoye, Panel Member, Musimbi, Panel Member, Lapenga, Panel Member, Ruhinda-Ntengye, J

The Industrial Court retaxed a bill of costs, set aside the Registrar’s ruling, and reduced the total allowed to UGX 9,403,400 after revising several fee items.

• Taxation Of Costs
• Advocates Remuneration
• Bill Of Costs
• Court Attendance
• Disbursements
• Instruction Fees

ATC v Uganda Revenue Authority (Application No. TAT 17 of 2019)

ATC v Uganda Revenue Authority (Application No. TAT 17 of 2019) [2021] UGTAT 24 (23 March 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 17 of 2019

Judges

Wamai, DR

The Tax Appeals Tribunal disallowed instruction and perusal fees in a bill of costs, holding that in-house counsel had incurred no instruction fees and perusals were not separately chargeable.

• Taxation Of Costs
• Instruction Fees
• In House Counsel
• Perusal Fees
• Advocates Remuneration
• Costs Awards