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Uganda decisions
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Ms Guma and Company Advocates v Lule and Another (Misc cause. 141/2024) [2025] UGHCLD 140 (17 July 2025)
The High Court granted an advocate leave to present an advocate-client bill of costs for taxation after finding an advocate-client relationship and unchallenged evidence of work done.
In the matter of Advocates /client Bill of costs by magezi Ibale and Company Advocates v Carrington and Another (Misc Cause 16 of 2021) [2024] UGHCLD 267 (15 November 2024)
The court found that the applicant had established, on a balance of probabilities, the existence of an advocate-client relationship with the respondents based on instructions received and professional work performed. The applicant demonstrated that two bills of costs were served on the respondents and that no payment or agreement to pay had been made. In the absence of any response or evidence to the contrary from the respondents, the court was satisfied that the applicant was entitled to seek taxation of the bills of costs. The court granted the applicant leave to present the bills for taxat…
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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The court found that the first bill of costs filed by the respondent was properly withdrawn by letter and not acted upon, and that the applicant suffered no prejudice as a result.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…
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Kiggundu T/a Sebbowa and Company Advocates v Lutaaya (Misc Cause 109 of 2021) [2023] UGHCLD 175 (5 July 2023)
The High Court declined leave to tax an advocate-client bill of costs after finding no proved advocate-client relationship or instructions for the lease renewal.
Mtn (U) Ltd v Ezee Money (U) Ltd (Civil Appeal No. 17 of 2016) [2018] UGCommC 57 (14 August 2018)
The High Court held that MTN’s appeal over QC opinion fees was barred by res judicata because the issue could have been raised in an earlier taxation appeal.
Kavuma T/A Kavuma & Associates v Attorney General & Goodman Agencies (Misc Application No. 417 of 2012) [2013] UGHCCD 44 (26 March 2013)
The High Court granted a garnishee-style application, directing that the applicant’s decree be satisfied by the Attorney General before payment to Goodman Agencies Ltd.
