Who We Are at MMAKS
Isaac Walukagga - Partner at MMAKS Advocates

Isaac Walukagga

Phone 1: +256 393 260 017
Phone 2: +256 393 260 330
Email: walukagga@ug.aln.africa


Isaac is a Partner in the Firm’s Litigation team. He focuses on key practice areas of tax litigation and Advisory, General Dispute Resolution, debt recovery, Corporate Compliance – Compliance Design and Implementation, Insurance and Accident claims, Employment Disputes, Real Estate and Construction Disputes and Criminal law. 

Isaac attended a secondment with a top United Kingdom Solicitors Set at Stephenson Harwood, London, England. He also participated in secondments at two highly rated Barristers Sets in the United Kingdom specifically at 3 Verulam Buildings and Essex Court Chambers. While at the Barristers Sets, Isaac gained a great deal of mentorship in managing and handling high value cross-jurisdiction commercial disputes.

Isaac holds an Advanced Diploma in International Taxation from the Chartered Institute of Taxation – United Kingdom and Post Graduate Diploma in Taxation from the East African School of Taxation.

Isaac is a former Senior lecturer at the Law Development Centre, the Ugandan Bar School, where he conducted lectures in Civil Proceedings and Commercial Transactions.


  • Advocate, High Court of Uganda
  • Member, International Bar Association
  • Member, Commonwealth Lawyers Association
  • Member, East African Law Society
  • Member, Uganda Law Society
  • Alumnus, International Law Institute 
  • East African School of Taxation.
  • Chartered Institute of Taxation (CIOT) – United Kingdom.



  • Advanced Diploma in International Taxation – Chartered Institute of Taxation (CIOT) – United Kingdom.
  • Post graduate Diploma in Tax Practice - EastAfrican School of Taxation.
  • Postgraduate Diploma in Legal Practice - Law Development Centre (Uganda)
  • LL.B - Makerere University, Uganda

 Career summary

  • 2013 – To-date Partner, MMAKS Advocates
  • 2011 - 2013     Senior Associate, MMAKS Advocates
  • 2007 - 2011     Associate, MMAKS Advocates
  • 2005 - 2007     Senior Legal Assistant, MMAKS Advocates
  • 2003 - 2005    Assistant, Mugerwa & Masembe Advocates

 Areas of expertise

  • Tax Litigation and Advisory.
  • General Commercial Litigation (Including Commercial fraud).
  • Corporate Compliance – Compliance Design and Implementation.
  • Real Estate, Construction and Engineering Dispute Resolution.
  • Commercial Arbitration
  • Investigations, Enforcement and Business Crimes.
  • Procurement and Disposal Disputes
  • Employment Disputes.

 Top matters

  • Advising an international Road Construction Company in an integrity compliance investigation involving the African Development Bank, Anti-Corruption Department and setting up a satisfactory integrity compliance structure for the said company.
  • Representing an international Bank at the High Court (Commercial Division) in a recovery for a sum of USD 3,000,000 against a multinational entity.
  • Representing a top multinational liquor manufacturing entity at the Tax Appeals Tribunal in a tax dispute whose value exceeded USD 1,000,000, the said dispute having close linkages with Income Tax and Value Added Tax.
  • Representing an international architects firm at the High Court (Commercial Division) in a dispute involving preparation, submission and completion of architectural drawings.
  • Representing a multinational Bank in a commercial dispute/debt recovery involving a top investor at the High Court (Commercial Division), the value of the subject matter being in excess of USD 15,000,000.
  • Representing an International Bank at the Supreme Court in a ground-breaking employment dispute against a former employee, the said dispute involving intricacies of the unfettered rights of an Employer to terminate an employment contract without reason.
  • Representing a Tenant in a ground-breaking tenancy dispute at the High Court, the dispute involving the rights of a landlord to seize property of a tenant in alleged cases of failure to pay rent.
  • Representing at the Supreme Court a purchaser of medical drugs in a commodity dispute with a supplier, the dispute involving complicated matters of contract novation and multi supply chains.
  • Representing at the Anti-corruption Court a former government employee in a criminal matter involving complex audit allegations.
  • Representing a top businessperson in a complex business fraud claim at the High Court (Commercial Division), the said matter involving allegations of money had and received in excess of USD 3,000,000.
  • Representing at the foreign Road Construction firm in an arbitration dispute involving a claim in partial performance and accountability for prior payments in a sub-contract arrangement.
  • Representing at the Supreme Court an International Road Construction Company in a complex stone pitching contract, the matter involving disagreements on payment certificates and appropriate measurement formulars. The value of this dispute exceeds USD 100,000.
  • Representing a Ugandan company at the COMESA Court of Justice in a dispute with Rwanda Civil Aviation, the dispute involving cross-border contractual enforcement aspects and debt recovery.
  • Advising an international company manufacturing alcoholic beverages on tax matters involving payment of custom duties under the East African Community Common External Tarrif Rates of imported undenatured ethyl alcohol under HS Code 22.07, the values involved being in the excess of USD 140,000.
  • Advised an international Bank on a transfer pricing structuring involving its associated entities in relation to transactions valued in excess of USD 100,000.
  • Participated in transfer pricing documentation of an international Non Governmental organization dealing in Human Rights.
  • Periodically advised an international Bank on transfer pricing aspects of its transactions from time to time.