Uganda Case Law

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…

Source excerpt

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

Knight Fashions Limited v I & M Bank Uganda Limited

Knight Fashions Limited v I & M Bank Uganda Limited (Civil Suit 6 of 2019) [2023] UGCommC 123 (23 November 2023)

Court

Commercial Court of Uganda

Case number

Civil Suit 6 of 2019

Judge

Kahigi Asiimwe, J

The court determined that when the value of the subject matter increases following amendment of a plaint, it is only fair and legally proper that the filing fees should also increase proportionally. The Plaintiff paid UGX 6,000 for the amended plaint, but the amendment raised the claim to UGX 2,381,172,357. Precedent and statutory rules empower the court to order payment of the correct fees in such circumstances. The court exercised its discretion under Rule 6 of the Judicature (Court Fees, Fines and Deposits) Rules to direct the Plaintiff to pay the appropriate additional fees reflecting the…

Source excerpt

• Court Fees
• Amendment Of Pleadings
• Subject Matter Valuation
• Special Damages

Birungyi Barata and Associates v Fresh Cuts Limited (Application No. TAT 24 of 2021)

Birungyi Barata and Associates v Fresh Cuts Limited (Application No. TAT 24 of 2021) [2021] UGTAT 5 (24 June 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 24 of 2021

Judges

Akabway, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal varied taxed instruction fees, set aside awards on items 22 and 25, and held VAT could not be taxed because it was not properly claimed in the bill.

• Advocates Bill Of Costs
• Taxation Of Costs
• Instruction Fees
• Value Added Tax
• Subject Matter Valuation
• Amendment Of Bill Of Costs