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Joseph Luswata

Joseph Luswata

Partner, Sebalu & Lule Advocates

Joseph Luswata's practice focuses on commercial dispute resolution and tax. Joseph is a commercial disputes practitioner of considerable expertise and acts for commercial banks (for contentious and non-contentious banking and finance mandates, including high-level matters dealing with financial institutions' regulation). He advises two of Uganda's leading downstream petroleum companies and several local and multinational entities.

In tax, Joseph acts in both advisory and disputes mandates in connection with income tax, value added tax, customs, excise duty and international taxation, and combines experience in the energy, financial, manufacturing, mining, transport and telecommunications sectors. He has represented British American Tobacco, Total E&P, Tullow Operations, Vivo Energy, Total (downstream) and the New Forests Company in various matters before the tax authority and the tax appeals tribunal.

Experience has included advising:

  • British American Tobacco, in proceedings before the tax appeals tribunal to challenge the implementation of digital stamps regulation by the revenue authority
  • Total E&P, Tullow Operations and China National Offshore Oil Corporation, in a complex, multimillion-dollar income tax dispute with the revenue authority
  • Vivo Energy Uganda, in an income tax dispute relating to the tax treatment of advance rent and premium on lease properties
  • British American Tobacco Uganda, in a tax dispute arising out of the treatment of royalties in respect of the importation of a premium cigarette brand
  • The Kenya-Uganda railway concessionaire, in a withholding tax dispute with the Uganda Revenue Authority before the commercial court
  • Stanbic Bank, in appellate proceedings to determine the validity and enforceability of facilities granted to an illiterate borrower (including the scope of the disclosure obligations placed on illiterate persons)
  • MTN Uganda, in appellate proceedings to challenge the excessive award of damages following the termination of an executive-level employment contract
  • Pride Microfinance Limited, Uganda’s leading micro-finance deposit-taking institution, in defending a landmark USD7 million claim for wrongful appropriation of shares

Professional Qualifications

  • Advocate admitted to the High Court of Uganda (2001)


  • University of Cambridge (Darwin College), Master of Law (Commercial Law) (2003)
  • Law Development Centre, Post-Graduate Diploma in Legal Practice (bar qualification) (2000)
  • Makerere University, Bachelor of Law (1999)


  • Member of the Commonwealth Lawyers Association
  • Member of the East Africa Law Society
  • Member of the Uganda Law Society