On the 23rd of December, 2024, four ABMAK Associates’ lawyers made their mark by securing a fair ruling for Heritage Oil in a protracted legal battle against Uganda Revenue Authority at the High Court’s Commercial Division, in which, Justice Susan Abinyo issued an order to the Taxman to refund excess tax to Heritage Oil.
Heritage Oil was represented by lawyers including Denis Kusaasira jointly with Festus Akunobera, Joshua Byabashaija, and Steven Kabuye.
The CEO Magazine spotlights the career profiles of the ABMAK lawyers who took the shine away from the URA legal team in the complex case.
Denis Kusaasira-Partner
Denis is an advocate, natural resources lawyer and a Senior Partner at ABMAK Associates, a Ugandan corporate and commercial law firm.
Denis holds a Master of Laws (with distinction) in Mineral Law & Policy from the Centre for Energy, Petroleum and Mineral Law and Policy (CEPMLP) at the University of Dundee (Scotland-UK), and has undertaken professional training courses on the The International Federation of Consulting Engineers (FIDIC) Contracts.
His transaction experience has been mainly in mining, oil and gas and infrastructure sectors in Uganda, advising on procurement, negotiating, and drafting contract documentation.
He’s been a key advisor for Total East Africa Midstream B.V on all Ugandan law aspects regarding the planning, construction and operation of the Uganda-Tanga crude oil pipeline, and on the drafting as well as negotiating the Host Government Agreement and other project agreements with the Republic of Uganda.
He was also an advisor to a major EPC Contractor on re-negotiation, with the Government of Uganda, of key terms of the EPC/Turnkey Contract (FIDIC, 1999 Edition) for the Standard Gauge Railway Project Network for Uganda.
He has acted as lead Ugandan counsel for major projects in Uganda’s mining and oil & gas sectors, including the Makuutu Rare Earths Project, the Sukulu Phosphate Project, the Namekara Vermiculite Project, the Mwerasandu Tin Project, the Tilenga Oil Project, the Uganda Oil Refinery Project and the East African Crude Oil Pipeline Project.
Denis has significant experience in litigation and dispute resolution, including international arbitration. He has advised an independent oil exploration and production company on Ugandan law aspects of a major United Nations Commission on International Trade Law (UNCITRAL) arbitration involving over USD 430 million.
He has consistently been ranked as a highly recommended projects lawyer in IFLR 1000 and a leading lawyer in Chambers Global.
Festus Akunobere – Partner
Festus is an Advocate of the Courts of Judicature in Uganda and an Attorney and Counselor at Law in the State of New York.
He holds a Master of Laws in International Taxation from New York University, where he was a Hauser Global Scholar. He also holds a Bachelor of Laws (First Class Honours) from Makerere University, where he won the Chief Justice’s Prize as the best overall student in his class.
Festus is a tax expert and is reputed for advising businesses on complex tax issues in relation to cross-border transactions. Festus’ recent experience includes serving as a tax adviser for the Consortium during negotiations for a US$ 4bn refinery in Uganda.
He was the tax adviser for the investor in a USD 620 million steel plant project in Uganda. Festus and his recent case was representing Heritage Oil & Gas in a USD 434 million litigation before the High Court of Uganda.
Festus has served as tax technical adviser for the World Bank, the African Development Bank, the Government of Liberia and the Republic of Somaliland and the Ministry of Finance of Uganda.
Previously, he served as an international tax consultant at PriceWaterhouseCoopers’ New York and Uganda offices.
Festus has, on occasion, been called as an expert witness on Ugandan tax law in the London Commercial Court and in the High Court of Uganda. He appeared as pro hac vice in tax litigation before the Rwanda Commercial Court.
Netflix Strikes $82.7 Billion Deal to Take Over Warner Bros., Redefining the Global Entertainment LandscapeIn the academic and training field, he lectures on international tax law at the East African School of Taxation and has been a guest lecturer on international tax at Duke University (North Carolina, USA) and Vienna University of Economics and Business Administration (Vienna, Austria).
Festus has been invited on several occasions to train the Uganda Revenue Authority and the Uganda Tax Appeals Tribunal on complex tax matters.
The senior Advocate is a member of the Uganda Law Society, East Africa Law Society, New York State Bar Association, and American Bar Association.
Joshua Byabashaija – Partner
Joshua Byabashaija leads the Corporate and Commercial practice at ABMAK. In this role, he leads the Firm’s corporate and commercial transactions, especially in varied niche sectors of Mining and Metals, Oil and Gas, Power and Electricity, Tax and Revenue, Construction and Infrastructure, and Project and Corporate Finance.
His practice involves conducting corporate due diligence, advising on country entry strategy, corporate structuring, re-organisations and corporate governance. Joshua is also an astute litigation practitioner and has been involved in several groundbreaking litigation in the natural resources sector in Uganda.
He is an expert in handling land transactions and conveyancing, having advised on complex surface rights acquisition and resettlement programs for the Firm’s clientele. Joshua is also keen on intellectual property and telecom practice.
Joshua is credited with his strong interpersonal skills, which have enabled him to build a large network of strategic relationships both in the private sector and with various government regulators. However, his biggest strength remains a keen eye for detail when handling transactions, large and small.
Joshua holds an MBA from Heriot Watt – Edinburgh Business School, Scotland.
He has a Bachelor of Laws (Hons) from Makerere University, a Postgraduate Diploma in Legal Practice from the Law Development Centre, and a Diploma in Revenue Law and Tax Administration from the East African School of Taxation.
Joshua is an Advocate of the High Court of Uganda and active Member of the Uganda Law Society and the East African Law Society.
Steven Kabuye – Associate
Steven is an advocate of the High Court of Uganda and all subordinate courts thereto. He holds a Bachelor of Laws Degree (Hons) from Makerere University and a post graduate diploma in legal practice from the Law Development Centre.
Steven specialises in litigation and is the lead associate in the Litigation Department tasked with handling as well as supervising all litigation matters at ABMAK. He has represented the Firm’s clients in matters before the Court of Appeal, High Court, magistrates courts as well as tribunals.
Steven’s areas of practice include general litigation, banking, corporate and commercial law, property and real estate, employment law and family law
He’s an Advocate and Commissioner for Oaths in Uganda, and holds memberships in Uganda Law Society East Africa Law Society.
