Mukanusi v Uganda Revenue Authority
Mukanusi v Uganda Revenue Authority (Civil Appeal Reference 5 of 2022) [2023] UGCA 357 (14 August 2023)
The court found that the first bill of costs filed by the respondent was properly withdrawn by letter and not acted upon, and that the applicant suffered no prejudice as a result. The challenge to the existence of two bills of costs was raised only after the taxation ruling and was deemed an afterthought. On the issue of professional fees, the court reaffirmed the principle that in-house counsel are not entitled to instruction or professional fees, as these are not actual expenses incurred by the organization. The taxing officer correctly taxed off instruction fees but erred in allowing items…
Source excerpt
- Taxation Of Costs
- Professional Fees
- In House Counsel Costs
- Bill Of Costs
- Costs Award