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KSMO Advocates v Libyan Arab Foreign Investment Co. (Civil Miscellaneous Appeal No 030 of 2023)

High Court · [2025] UGHCCD 153 · 2025 Appeal Allowed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Appeal from Taxing Master's ruling on advocate-client bill of costs
Decision
Taxing Master's ruling set aside; instruction fees re-computed at UGX 729,220,000

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that the Taxing Master erred in awarding instruction fees of UGX 112,000,000 for a matter valued at UGX 36 billion, as the amount was manifestly low and did not follow the computation scales provided in the Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations 2018. The instruction fees were re-computed at UGX 729,220,000 in accordance with the Sixth Schedule of the Regulations. Appeal allowed.

Outcome

Taxing Master's ruling set aside; instruction fees re-computed at UGX 729,220,000

Facts

The Respondent instructed the Applicant law firm to defend it in HCCS No. 250 of 2011, a suit involving recovery of USD 9,500,000 (approximately UGX 36 billion) as commission. The Applicant successfully defended the suit and applied for leave to tax its advocate-client bill of costs. The Taxing Master allowed instruction fees of UGX 112,000,000. The Applicant appealed, contending that the instruction fees were manifestly too low, unfair, and unjust given the subject matter value of UGX 36 billion. The Respondent was served but did not file a reply.

Issues

  1. Whether there are sufficient grounds for this court to reconsider the amount taxed for instruction fees in item 1.
  2. What remedies are available to the parties.

Orders

  • The taxed amount of UGX 112,000,000 by the Taxing Master under item 1 (instruction fees) is set aside.
  • The instruction fees under item 1 are re-computed at UGX 729,220,000.
  • The rest of the bill remains unchanged as was taxed.
  • Costs of the appeal awarded to the Applicant.

Rules and key headnotes

Taxation of Costs — Instruction Fees — Application of Statutory Scale
A Taxing Master must follow the computation scales provided in the Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations 2018 when assessing instruction fees, and although the Taxing Master has discretion to consider other relevant matters, he is not entitled to completely ignore the legal scale.
Taxation of Costs — Grounds for Judicial Interference
A court will only interfere with a Taxing Master's award if it is based on an error of principle or is manifestly excessive or manifestly inadequate in the circumstances.
Taxation of Costs — Computation of Instruction Fees
Under the Sixth Schedule of the Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations 2018, instruction fees for matters exceeding UGX 100,000,000 are calculated using a tiered percentage scale, with 2% applied to amounts exceeding UGX 100,000,000.
Affidavits — Effect of Failure to File Reply
Where no affidavit in reply is filed, the affidavit in support is taken to be unchallenged and truthful as long as the contents pass the test of evidence under the law of evidence.

Legislation cited (9)

Cases cited (5)

  • Makula International Limited v His Eminence Cardinal Nsubuga & Anor (Civil Appeal No. 4 of 1981)
  • Kwesiga James v Mugisha Ronald (Miscellaneous Application No. 30 of 2021)
  • Makumbi & Anor v Sole Electronic (U) Ltd [1990-1994] 1 EA 306
  • Grace Nabbona & 2 Ors v Edna Mukasa & 2 Ors (Miscellaneous Application No. 1072 of 2021)
  • Malawi Mobile Limited v The Common Market for Eastern and Southern Africa (COMESA) (Taxation Appeal No. 1 of 2019)

Full judgment

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The original judgment as reported. Read the original PDF before relying on any passage.

KSMO Advocates v Libyan Arab Foreign Investment Co. (Civil Miscellaneous Appeal No 030 of 2023) [2025] UGHCCD 153 (8 September 2025)
Source: this page presents Wakilii’s issue analysis and metadata for a publicly reported Ugandan judgment. Any AI-generated summary is marked as such. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.