Uganda Case Law

Uganda Revenue Authority v Kangaroo Investments Limited (Taxation Reference 1 of 2023)

Uganda Revenue Authority v Kangaroo Investments Limited (Taxation Reference 1 of 2023) [2023] UGTAT 70 (23 October 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Reference 1 of 2023

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The tribunal found that items such as perusals, drawing and drafting of documents, professional copying, and attendances by counsel and clerk are extensions of instruction fees for which in-house counsel and clerks are paid a salary, and thus cannot be claimed as separate costs by the applicant. The tribunal held itself bound by the Court of Appeal's decision in Hope Mukanusi v Uganda Revenue Authority, which clarified that such items are not recoverable as separate costs for in-house counsel. The tribunal also found that the Deputy Registrar erred in allowing certain items and in awarding th…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• In House Counsel Fees
• Bill Of Costs
• Remuneration Regulations