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…
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…