Uganda Case Law

Mugenyi v Hoima District Administration (Taxation Appeal No. 35 of 2017)

Mugenyi v Hoima District Administration (Taxation Appeal No. 35 of 2017) [2019] UGTAT 1 (1 March 2019)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Appeal No. 35 of 2017

The court found that the taxing master exercised his discretion judiciously and properly directed himself to the law, taking into account the exceptional circumstances of the case, including its protracted duration and complexity. The taxing master applied the correct scale under the Advocates (Remuneration and Taxation of Costs) Rules and considered the value of the subject matter. There was no evidence that the appellant undertook work beyond what was typical for similar cases, nor was there proof of expert involvement warranting additional fees. The consent/compromise on the decree related…

Source excerpt

• Taxation Of Costs
• Instruction Fee Award
• Judicial Discretion
• Consent Decree Effect
• Principle Of Consistency

Mugenyi v Hoima District Administration (Taxation Appeal No. 35 of 2017)

Mugenyi v Hoima District Administration (Taxation Appeal No. 35 of 2017) [2019] UGCommC 226 (1 March 2019)

Court

Commercial Court of Uganda

Case number

Taxation Appeal No. 35 of 2017

Judge

Wabwire, J

The High Court upheld a UGX 90,000,000 instruction fee in a taxation appeal, finding no error of principle and dismissing the appeal with costs.

• Taxation Of Costs
• Instruction Fee Assessment
• Judicial Discretion In Taxation
• Consent Decree Effect
• Principle Of Consistency
• Taxation-of-costs