https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/12817

https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/12817

The bill was unopposed, but the taxing officer independently assessed it. Because the subject matter value was not discernible from the record, Schedule 7(2) applied. Considering the nature of the claim and the work done, instruction fees were taxed at Kshs.50,000.00; that figure was then enhanced by one-half for...

Source-derived case information.

Citation
[2026] KEHC 12817 (KLR)
Parties
Applicant/advocate: Morgan Omusindi T/A Morgan Omusindi Law Firm Advocates; Respondent/client: Silas Simiyu Walusuna
Court
High Court
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application E313 of 2025
Procedural Posture
Advocate Client Bill of Costs Taxation / Ruling on Taxation
Outcome
Bill of costs taxed with reductions
Judges
["LA Mumassabba"]
Legal Topics
Taxation of Advocate Client Bill of Costs, Instruction Fees, Schedule 7 of the Advocates Remuneration Order, VAT on Legal Fees, Reference Period After Taxation
Source Language
en
Civil Procedure Advocates’ Remuneration Costs Taxation of Advocate Client Bill of Costs Instruction Fees Schedule 7 of the Advocates Remuneration Order VAT on Legal Fees Reference Period After Taxation

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Downloadable case file Legal principles 3 Authorities cited 6 Party arguments 2 Amounts and remedies 12
Sign in to unlock

Parties

Morgan Omusindi T/A Morgan Omusindi Law Firm Advocates

Applicant/advocate

Silas Simiyu Walusuna

Respondent/client

Procedural Posture

Advocate Client Bill of Costs Taxation / Ruling on Taxation

  1. 1 What is the proper instruction fee where the value of the subject matter is not discernible from pleadings or judgment?
  2. 2 Which items are recoverable under Schedule 7 of the Advocates Remuneration Order 2014?
  3. 3 What is the correct advocate-client total after enhancement and VAT?

Ratio Decidendi

The bill was unopposed, but the taxing officer independently assessed it. Because the subject matter value was not discernible from the record, Schedule 7(2) applied. Considering the nature of the claim and the work done, instruction fees were taxed at Kshs.50,000.00; that figure was then enhanced by one-half for advocate-client costs and subjected to VAT. Several additional items were taxed off for not being provided by Schedule 7 or for excessive claim, resulting in a final taxed amount of Kshs.109,700.00.

Court Disposition

Bill of costs taxed with reductions

Orders

  • Instruction fees taxed at Kshs.50,000.00.
  • Advocate-client total computed at Kshs.87,000.00 after one-half increase and VAT on the instruction fee base as applied by the court.