Wakilii

Tumwesigye Louis & Co. Advocates v Ajuna Jackson Francis (Taxation Application No. 124 of 2025)

High Court · [2026] UGHCLD 1 · 2026 Application Partly Allowed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Taxation application for advocate-client bill of costs arising from Miscellaneous Cause No. 132 of 2024
Decision
Bill of costs taxed and allowed at UGX 16,106,000 out of the claimed amount

Observed later treatment

No later-treatment classification is recorded for this judgment.

Citator coverage is limited to judgments in the Wakilii corpus and source-matched treatment records. Absence of a signal is not an assertion that the case remains good law.

AI-generated summary. This summary was generated by AI from the full text of the judgment. It may contain errors or omissions—always read the source judgment before relying on it.

Holding

The Assistant Registrar taxed the advocate-client bill of costs arising from leave granted in Miscellaneous Cause No. 132 of 2024. Instruction fees for two interlocutory applications were reduced from UGX 3,000,000 to UGX 2,000,000 each under Regulation 9(2). Instruction fees for the main suit were substantially reduced from UGX 31,034,883 to UGX 9,700,000, holding that an advocate is not entitled to full fees when only an amended plaint was filed and the client had already paid UGX 4,000,000. Disbursements of UGX 566,000 were allowed. Total bill taxed and allowed at UGX 16,106,000.

Outcome

Bill of costs taxed and allowed at UGX 16,106,000 out of the claimed amount

Facts

The Applicant law firm sought taxation of an advocate-client bill of costs following leave granted by Justice Elizabeth Jane Alividza in Miscellaneous Cause No. 132 of 2024. The bill arose from work done in Civil Suit No. 19 of 2021 and related interlocutory applications. The Applicant claimed instruction fees of UGX 3,000,000 each for handling two miscellaneous applications (No. 149/2023 for addition of parties and No. 1671/2021 for UNRA to deposit compensation), and UGX 31,034,883 for instructions in the main suit valued at UGX 1,285,744,154. The Respondent contested the amounts, arguing that the Applicant only filed an amended plaint in the main suit and had already been paid UGX 4,000,000. The Respondent also argued that certain items were filed through eccmis and that disbursements were included in instruction fees.

Issues

  1. Whether the instruction fees claimed for handling Miscellaneous Applications No. 149/2023 and 1671/2021 should be allowed at UGX 3,000,000 each.
  2. Whether the Applicant is entitled to full instruction fees for Civil Suit No. 19 of 2021 when only an amended plaint was filed.
  3. Whether disbursements claimed should be allowed separately or are included in instruction fees.

Orders

  • Instruction fees for Miscellaneous Application No. 149/2023 allowed at UGX 2,000,000, taxed off UGX 1,000,000.
  • Instruction fees for Miscellaneous Application No. 1671/2021 allowed at UGX 2,000,000, taxed off UGX 1,000,000.
  • Instruction fees for Civil Suit No. 19 of 2021 allowed at UGX 9,700,000, taxed off UGX 21,334,883.
  • Items 5 and 21 taxed off as filed through eccmis.
  • Item 6 allowed at UGX 20,000 under Regulation 12(2)(b).
  • Items 7 to 19 and 22 allowed as not opposed.
  • Item 20 taxed off as covered in instruction fees.
  • Disbursements (Items 23 to 37) allowed at UGX 566,000.
  • Bill taxed and allowed at UGX 16,106,000.

Rules and key headnotes

Taxation of Costs — Instruction Fees for Interlocutory Applications
Instruction fees for making or opposing interlocutory applications are governed by Regulation 9(2) of the Advocates (Remuneration & Taxation of Costs) (Amendment) Regulations, 2018, which provides for fees not less than UGX 300,000.
Taxation of Costs — Entitlement to Full Instruction Fees
An advocate does not ordinarily become entitled at the moment of instruction to the whole fee which he may ultimately claim; rather, the instruction fee is commensurate with the stage of the case and the work done so far.
Taxation of Costs — Determination of Subject Matter Value
The basis for determining subject matter value for purposes of instruction fees depends on the stage at which the fees are being taxed. Before judgment, the pleadings form the basis; after judgment, recourse is had to the judgment which determines conclusively the value of the subject matter.
Taxation of Costs — Balancing Instruction Fees
Instruction fees should not be too excessive so as to discourage the public from accessing the courts of law and not too low to demoralize new recruits to the profession.

Legislation cited (5)

  • Advocates (Remuneration & Taxation of Costs) (Amendment) Regulations, 2018 SI 7 of 2018
  • Advocates (Remuneration & Taxation of Costs) (Amendment) Regulations, 2018 Regulation 9(1)
  • Advocates (Remuneration & Taxation of Costs) (Amendment) Regulations, 2018 Regulation 9(2)
  • Advocates (Remuneration & Taxation of Costs) (Amendment) Regulations, 2018 Regulation 1(1) of the Sixth Schedule
  • Advocates (Remuneration & Taxation of Costs) (Amendment) Regulations, 2018 Regulation 12(2)(b)

Cases cited (5)

  • Nijel Rawlins v Tito Turiyo (Miscellaneous Application No. 73 of 2022)
  • Lumweno & Co. Advocates v Transafrica Assurance Company Ltd (Civil Appeal No. 95 of 2004)
  • PETER MUTHOKA AND ANOTHER VERSUS OCHEING AND 3 OTHERS 2029 EKLR
  • Makula International Ltd v His Eminence Cardinal Wamala Nsubuga and Another (Civil Appeal No. 4 of 1981)
  • Bank of Uganda v Sudhir Ruparelia and Another (Taxation Reference No. 1 of 2023)

Full judgment

↓ Download PDF

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

Tumwesigye_Louis_&_Co._Advocates_v_Ajuna_Jackson_Francis_(Taxation_Application_No._124_of_2025)_[2026]_UGHCLD_1_(8_January_2026)
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.