Uganda Case Law

Naggayi v Centenary Rural Development Bank & Another (Taxation Reference 9 of 2024)

Naggayi v Centenary Rural Development Bank & Another (Taxation Reference 9 of 2024) [2025] UGCommC 37 (28 March 2025)

Court

Commercial Court of Uganda

Case number

Taxation Reference 9 of 2024

Judge

Abinyo, J

The court found that the taxing master erred in principle by failing to apply the mandatory scale for instruction fees prescribed under Regulation 1(f) of the 6th Schedule of the Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations, 2018. The value of the subject matter was ascertainable from the pleadings, and the taxing master should have calculated the instruction fees accordingly, rather than basing the award solely on the judgment sum. The error in principle substantially affected the quantum of costs awarded, resulting in manifest inadequacy and injustice to the applic…

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• Taxation Of Costs
• Instruction Fees
• Assessment Of Costs
• Remuneration Of Advocates

Vantage Mezzanine Fund II Partnership v Simba Properties Investment Co. Limited & 5 Others (Taxation Appeal 14 of 2024)

Vantage Mezzanine Fund II Partnership v Simba Properties Investment Co. Limited & 5 Others (Taxation Appeal 14 of 2024) [2025] UGCommC 23 (13 March 2025)

Court

Commercial Court of Uganda

Case number

Taxation Appeal 14 of 2024

Judge

Stephen Mubiru, J

The court found that the Deputy Registrar erred in principle by failing to correctly ascertain the subject matter value of the suit for taxation purposes. The pleadings established that the respondents sought relief from the obligation to pay a specified sum of USD 26,486,633.78, making the value ascertainable. The Registrar misapplied the law by treating the claim as unascertainable and by not applying the correct scale under Item 1 (1) (g) of the Sixth Schedule of The Advocates (Remuneration and Taxation of Costs) Regulations. The Registrar also failed to consider all items in the bill of c…

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• Taxation Of Costs
• Instruction Fees
• Subject Matter Valuation
• Alternative Pleading
• Arbitration Clauses

Nabisaalu & Another v Mutumba & Another (Taxation Appeal 56 of 2024)

Nabisaalu & Another v Mutumba & Another (Taxation Appeal 56 of 2024) [2024] UGHCLD 271 (15 November 2024)

Court

HC: Land Division (Uganda)

Case number

Taxation Appeal 56 of 2024

Judge

Naluzze Aisha Batala, J

The court found that the taxing master erred by taxing costs for Civil Suit No. 619 of 2019 where no order for costs was made, exceeding the scope of the court's order which only granted costs for Miscellaneous Application No. 3380 of 2023. The court reaffirmed that a taxing officer's jurisdiction is limited to quantifying costs where they have been duly awarded, not to awarding costs themselves. Furthermore, the court held that instruction fees for interlocutory applications must be based on what is reasonable, not on the value of the subject matter, as per the Advocates (Remuneration and Ta…

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• Taxation Of Costs
• Instruction Fees
• Interlocutory Applications
• Costs Award
• Remuneration Regulations

Mukesh Shukla Babubhai v Senyonyi (Taxation Appeal 6 of 2022)

Mukesh Shukla Babubhai v Senyonyi (Taxation Appeal 6 of 2022) [2024] UGHCCD 191 (6 November 2024)

Court

HC: Civil Division (Uganda)

Case number

Taxation Appeal 6 of 2022

Judge

Nambayo, J

The High Court partly allowed a taxation appeal, finding the taxed instruction fees excessive and reducing them for an election petition and related applications.

• Taxation Of Costs
• Instruction Fees
• Election Petition Costs
• Judicial Discretion In Costs
• Taxation-of-costs
• Instruction-fees

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

Mugisha v Aston Kajara and Another

Mugisha v Aston Kajara and Another (Civil Appeal 2 of 2024) [2024] UGHC 1045 (21 October 2024)

Court

High Court of Uganda

Case number

Civil Appeal 2 of 2024

Judge

Wagona, J

High Court appeal from taxation proceedings partially succeeded: the court reduced instruction fees, upheld service, and struck out the improperly joined first respondent.

• Taxation Of Costs
• Practicing Certificate Requirements
• Instruction Fees
• Service Of Process
• Remuneration Rules
• Taxation-of-costs

Nsungwa & Another v Manyire (Taxation Appeal 1 of 2024)

Nsungwa & Another v Manyire (Taxation Appeal 1 of 2024) [2024] UGHC 939 (20 September 2024)

Court

High Court of Uganda

Case number

Taxation Appeal 1 of 2024

Judge

Mugabo, J

The court held that the Deputy Registrar correctly exercised discretion in taxing instruction fees at UGX. 5,000,000/=, given that the matter was settled by consent before a full trial and the value of the subject matter could be ascertained from the pleadings and valuation report. The court found no basis to interfere with the Registrar's decision on Item No. 1. Regarding Items 32-37, the court agreed that the receipts submitted by the appellants were unreliable and likely forged, justifying the Registrar's refusal to rely on them. However, the court recognized that the appellants did attend…

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• Taxation Of Costs
• Instruction Fees
• Disbursements
• Bill Of Costs
• Court Discretion
• Affidavit Requirements

Ssenkubuge v Tamale (Taxation Reference 294 of 2019)

Ssenkubuge v Tamale (Taxation Reference 294 of 2019) [2024] UGCA 262 (12 September 2024)

Court

Court of Appeal of Uganda

Case number

Taxation Reference 294 of 2019

Judge

Kazibwe, JA

The Court of Appeal reduced a UGX 38 million instruction-fee award in an election-related taxation reference to UGX 15 million, finding the original sum excessive.

• Taxation Of Costs
• Instruction Fees
• Election Petition Appeals
• Taxation-of-costs
• Instruction-fees
• Election-petition-appeals

Emaku and Another v Emalu Ojamuge (Taxation Appeal 7 of 2023)

Emaku and Another v Emalu Ojamuge (Taxation Appeal 7 of 2023) [2024] UGHC 818 (27 August 2024)

Court

High Court of Uganda

Case number

Taxation Appeal 7 of 2023

Judge

Adonyo, J

The court found that the taxing master applied a wrong principle in awarding instruction fees based on an unproven value of the subject matter (UGX 1,000,000,000) and failed to specify any exceptional complexity or importance justifying a special fee. The court held that instruction fees should be based on the value ascertainable from the pleadings, and in this case, no such value was pleaded or proved. The rest of the taxed items, including disbursements and attendance fees, were found to have been awarded within the taxing master's judicial discretion, as the law only requires receipts for…

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• Taxation Of Costs
• Instruction Fees
• Disbursements
• Judicial Discretion
• Valuation Of Subject Matter

Dibagh Singh And Bros Limited v M/S Sekabanja & Co. Advocates (Taxation Reference 9 of 2023)

Dibagh Singh And Bros Limited v M/S Sekabanja & Co. Advocates (Taxation Reference 9 of 2023) [2024] UGHCLD 179 (26 June 2024)

Court

HC: Land Division (Uganda)

Case number

Taxation Reference 9 of 2023

Judge

Bernard Namanya, J

The High Court set aside a taxation ruling that allowed an advocate-client bill of costs of UGX 1.175 billion, finding the award manifestly excessive and unsupported by reasons.

• Taxation Of Costs
• Advocate Client Bill
• Instruction Fees
• Judicial Discretion
• Quantum Of Costs
• Taxation-of-costs