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

Magellan Kazibwe & Co. Advocates v R.L Jain Limited

Magellan Kazibwe & Co. Advocates v R.L Jain Limited (Miscellaneous Cause 27 of 2023) [2024] UGCommC 308 (27 August 2024)

Court

Commercial Court of Uganda

Case number

Miscellaneous Cause 27 of 2023

Judge

Tumusiime Rubagumya, J

The Court found that it has jurisdiction to determine the application for leave to tax the advocate/client bill of costs under Section 64(5) of the Advocates Act. The Applicant was duly instructed by the Respondent, rendered legal services, and obtained judgment in the Respondent's favour. The Applicant served a demand notice and bill of costs, which the Respondent did not settle or demand to be taxed within the statutory thirty days. The Respondent's arguments regarding prematurity and lack of withdrawal of instructions were found to lack merit, as the evidence showed the Respondent was unre…

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• Advocate Client Costs
• Taxation Of Costs
• Remuneration Of Advocates
• Jurisdiction Of High Court

Zakaria v Orlando & 5 Others (Taxation Appeal 39 of 2022)

Zakaria v Orlando & 5 Others (Taxation Appeal 39 of 2022) [2024] UGHC 1193 (28 March 2024)

Court

High Court of Uganda

Case number

Taxation Appeal 39 of 2022

Judge

Kawesa, J

The High Court set aside a taxing master’s award for failure to give reasons and remitted the bill for fresh taxation with a pre-taxation meeting.

• Taxation Of Costs
• Judicial Discretion
• Reasons For Decision
• Remuneration Of Advocates
• Taxation-of-costs
• Judicial-reasons

Obore v Onyait

Obore v Onyait (Miscellaneous Cause 47 of 2023) [2023] UGHCCD 261 (24 August 2023)

Court

HC: Civil Division (Uganda)

Case number

Miscellaneous Cause 47 of 2023

Judge

Adonyo, J

The High Court dismissed an advocate-client costs application for failure to prove service of the bill and for being filed before the one-month statutory period expired.

• Advocate Client Costs
• Taxation Of Costs
• Remuneration Of Advocates
• Advocate-client-costs
• Taxation-of-costs
• Advocates-act

Omongole and Co Advocates v Ecetu

Omongole and Co Advocates v Ecetu (Miscellaneous Cause 2 of 2023) [2023] UGHCCD 234 (13 July 2023)

Court

HC: Civil Division (Uganda)

Case number

Miscellaneous Cause 2 of 2023

Judge

Adonyo, J

The court found that the applicant failed to serve a bill of costs that meets the requirements of section 57(2) of the Advocates Act and Regulation 47 of the Advocates (Remuneration and Taxation of Costs) Regulations. The document served was a debit note, which is not equivalent to a bill of costs as defined by law. In the absence of a proper bill of costs or a letter accompanying such a bill, the statutory prerequisites for taxation were not satisfied. The court emphasized that compliance with these procedural requirements is mandatory before an advocate/client bill of costs can be ordered f…

Source excerpt

• Advocate Client Costs
• Taxation Of Costs
• Remuneration Of Advocates
• Fee Agreements
• Procedure For Taxation

Mwesigye & 5 Others v Rwakampala (Taxation Reference 15 of 2022)

Mwesigye & 5 Others v Rwakampala (Taxation Reference 15 of 2022) [2023] UGHC 373 (6 June 2023)

Court

High Court of Uganda

Case number

Taxation Reference 15 of 2022

Judge

Katamba Nkwanga, J

The court found that the Applicants failed to make an honest declaration of the value of the subject matter at the institution of the suit, having under-declared the value despite being aware of the actual purchase price as evidenced by the sale agreements attached to the pleadings. The court held that the taxing master was correct to rely on the value disclosed in the sale agreements, as annexures to pleadings are integral to the pleadings and the relevant rules permit consideration of such value. The Applicants' attempt to rely on a current valuation report commissioned after the suit was r…

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• Taxation Of Costs
• Instruction Fees
• Valuation Of Subject Matter
• Joint Vs Individual Instruction Fees
• Court Filing Fees
• Remuneration Of Advocates

Mulindwa T/a Mulindwa Associates and Co. Advocates v Baliruno

Mulindwa T/a Mulindwa Associates and Co. Advocates v Baliruno (Miscellaneous Application 4 of 2020) [2022] UGCommC 170 (7 December 2022)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application 4 of 2020

Judge

Abinyo, J

The court found that the Applicant had rendered professional services to the Respondent, and that the Respondent was served with a bill of costs which remains unpaid. The Respondent's claim of payment was unsupported by evidence. In the absence of a specific agreement on payment terms, the law empowers the taxing officer to assess the recoverability of costs based on the work performed. The Applicant is entitled to remuneration for services rendered, and leave to file an Advocate/Client bill of costs is warranted. The application was therefore allowed.

Source excerpt

• Advocate Client Bill Of Costs
• Taxation Of Costs
• Remuneration Of Advocates

Tumwesigye and Company Advocates v Hirra Trading (U) Limited and Another (Misc Cause 57 of 2020)

Tumwesigye and Company Advocates v Hirra Trading (U) Limited and Another (Misc Cause 57 of 2020) [2022] UGCommC 124 (18 March 2022)

Court

Commercial Court of Uganda

Case number

Misc Cause 57 of 2020

Judge

Stephen Mubiru, J

The High Court held that an alleged oral contingency fee agreement was unenforceable and granted leave for the advocates to tax their bill of costs.

• Advocate Client Costs
• Fee Agreements
• Taxation Of Costs
• Remuneration Of Advocates
• Advocate-client-costs
• Taxation-of-costs

Ondoma v Kana

Ondoma v Kana (MISCELLANEOUS CIVIL APPLICATION No. 0016 OF 2018) [2018] UGHCCD 19 (15 March 2018)

Court

HC: Civil Division (Uganda)

Case number

MISCELLANEOUS CIVIL APPLICATION No. 0016 OF 2018

Judge

Stephen Mubiru, J

The High Court granted an advocate’s application to have an advocate-client bill of costs taxed after finding the bill was duly served and no response was made within 30 days.

• Advocate Client Costs
• Taxation Of Costs
• Remuneration Of Advocates
• Fee Agreements
• Advocate-client-costs
• Taxation-of-costs

Tabu v Langi

Tabu v Langi (MISCELLANEOUS CIVIL APPLICATION No. 0023 OF 2017) [2017] UGHCCD 95 (20 July 2017)

Court

HC: Civil Division (Uganda)

Case number

MISCELLANEOUS CIVIL APPLICATION No. 0023 OF 2017

Judge

Stephen Mubiru, J

The court found that although the applicant failed to provide proof of proper service of an itemised bill of costs as required by section 58(2) of The Advocates Act, this procedural lapse does not bar the court from granting an order for taxation of the advocate/client bill of costs. The statutory provisions governing the recovery and taxation of advocate/client costs are procedural rather than jurisdictional, and the absence of strict compliance with section 57 does not extinguish the advocate's right to seek taxation. The court distinguished between the commencement of a suit for recovery o…

Source excerpt

• Advocate Client Costs
• Taxation Of Costs
• Service Of Bill Of Costs
• Procedural Requirements
• Remuneration Of Advocates