Fees & Payment Policy

Last updated: May 2026

1. Fee Structures

M-Smith Advocates applies the fee structure most appropriate to the nature and complexity of each matter. The applicable structure is agreed with the client at the outset and confirmed in the engagement letter. The following fee arrangements are available:

Fixed Fees

For matters of defined scope, including company incorporation, standard conveyancing, work permit applications, trademark registrations, and document drafting, we offer fixed fees agreed in advance. The client knows the total cost before work commences and is not exposed to hourly billing uncertainty.

Hourly Rate Billing

For complex, open-ended, or litigation matters where scope cannot be determined in advance, fees are calculated based on time spent at the applicable hourly rate for the advocate(s) assigned. Time is recorded in six-minute units. Hourly rates vary by the seniority and specialisation of the advocate and are communicated in the engagement letter.

Retainer Arrangements

Clients requiring ongoing legal support, particularly corporate clients, businesses, and institutions, may engage M-Smith Advocates on a monthly retainer basis. Retainer arrangements provide access to defined services within an agreed scope at a fixed monthly fee, with any out-of-scope work billed separately at the agreed hourly rate or fixed fee.

Transaction-Based Fees

For real estate transactions, mergers and acquisitions, and other deal-based matters, fees may be structured as a percentage of the transaction value, subject to a minimum fee. Transaction-based fee arrangements are disclosed and agreed in the engagement letter prior to work commencing.

Initial Consultation

Initial consultations are offered to prospective clients to discuss their matter, assess its merits, and explain how M-Smith Advocates can assist. Consultation fees, where applicable, are communicated at the time of booking and are credited against the total engagement fee if instructions are subsequently formalised.

2. Engagement Letters and Fee Agreements

No legal work is commenced on a new matter without a signed engagement letter. The engagement letter will set out:

• The scope of work and services to be provided
• The applicable fee structure and rates
• An estimate of total fees where a fixed fee does not apply
• The payment schedule and terms
• Disbursements and anticipated third-party costs
• The identity of the lead advocate and supervising partner
• Applicable terms of service and this fees policy

Clients are encouraged to raise any questions about fees before signing the engagement letter. We will not vary fee arrangements without the client's written consent.

3. Disbursements and Third-Party Costs

In addition to professional fees, clients are responsible for disbursements, which are costs incurred on the client's behalf in progressing their matter. Common disbursements include:

• Court filing fees and stamp duties
• Uganda Registration Services Bureau (URSB) registration and filing fees
• Land Registry search and registration fees
• Directorate of Citizenship and Immigration Control (DCIC) application fees
• Notarisation and apostille fees
• Expert witness, valuation, or surveyor fees
• Courier, travel, and service of process costs
• Third-party agency or regulatory fees

Disbursements are billed at cost with no mark-up. Where significant disbursements are anticipated, clients may be required to pay these in advance or provide funds on account.

4. Invoicing and Billing

Invoices are issued in accordance with the payment schedule agreed in the engagement letter. Depending on the matter type, billing may occur:

• On completion of a defined stage or milestone
• Monthly, for ongoing retainer or hourly-rate matters
• On completion of the matter
• In advance, for fixed-fee matters or where required by the engagement letter

All invoices are issued in writing, itemise the services rendered, and state the applicable taxes. Invoices are delivered by email to the address provided by the client at the time of engagement.

5. Payment Terms

Payment is due within 14 days of the invoice date unless a different period is specified in the engagement letter. For fixed-fee matters, an advance payment or deposit may be required before work commences.

Where a client disputes an invoice, the dispute must be raised in writing within 7 days of receipt. Undisputed portions of an invoice remain payable within the standard payment period.

6. Accepted Payment Methods

M-Smith Advocates accepts payment by the following methods:

• Bank transfer to the firm's designated client account (details provided on invoice)
• Mobile money (MTN Mobile Money, Airtel Money) for Uganda-based payments
• Cheque payable to M-Smith Advocates (subject to clearance before work proceeds)
• Cash payments at the firm's offices (receipt issued)

International clients may make payment by SWIFT bank transfer. Banking details and SWIFT instructions are provided on request or included with the engagement letter.

7. Currency

Fees for domestic (Uganda) matters are quoted and invoiced in United States Dollars (USD) or Uganda Shillings (UGX) as agreed in the engagement letter. For cross-border, regional, and international matters, fees are quoted in USD. Where payment is made in a currency other than the invoiced currency, the exchange rate applied is the prevailing rate on the date of payment. Any bank charges or currency conversion costs are borne by the client.

8. Value Added Tax (VAT)

Legal services provided by M-Smith Advocates are subject to Value Added Tax (VAT) at the rate applicable under the Value Added Tax Act (Cap 349) of Uganda where the firm is VAT-registered and the supply is taxable. VAT is charged separately and shown on all invoices. Clients who are VAT-registered businesses may be entitled to reclaim input VAT. International clients should seek local tax advice regarding the VAT treatment of legal services in their jurisdiction.

9. Late Payment

Invoices not settled within the agreed payment period may attract interest at the rate of 2% per month on the outstanding balance, calculated from the due date until the date of payment. M-Smith Advocates reserves the right to suspend work on a matter where invoices remain unpaid beyond 30 days of the due date, without prejudice to the firm's rights to recover outstanding fees.

Where work is suspended due to non-payment, the firm is not liable for any adverse consequences arising from the suspension, including missed deadlines or lapsed rights. Work will resume upon settlement of all outstanding invoices.

10. Client Trust Account

Where M-Smith Advocates receives funds on behalf of a client, including advance payments, settlement proceeds, or transaction monies, such funds are held in a designated client trust account separate from the firm's operating accounts, in compliance with the Advocates Act (Cap 267) and the Advocates (Professional Conduct) Regulations. Client funds are not used to offset unpaid fees without the client's prior written consent.

Any interest accruing on funds held in the client trust account will be dealt with in accordance with applicable Ugandan law and regulatory guidance.

11. Fee Estimates

Where a fixed fee does not apply, M-Smith Advocates will provide a good-faith estimate of the total fees likely to be incurred. Fee estimates are not binding quotations and actual fees may vary depending on the complexity of the matter, unforeseen developments, and the actual time spent. Clients will be notified promptly if it appears that costs are likely to materially exceed the estimate, and no significant additional work will be undertaken without the client's prior approval.

12. Termination and Final Billing

Either party may terminate the engagement in accordance with the terms set out in the engagement letter. Upon termination, a final invoice will be issued for all work done and disbursements incurred up to the date of termination, regardless of the stage of the matter. The firm retains a lien over client files and documents held by the firm until all outstanding fees and disbursements have been settled.

Where the firm withdraws from a matter due to non-payment, professional conflict, or regulatory obligation, reasonable notice will be given and steps taken to minimise disruption to the client's matter.

13. Fee Disputes

Clients who have concerns about any invoice are encouraged to raise them directly with the supervising partner. M-Smith Advocates will endeavour to resolve any fee dispute promptly and fairly. If a dispute cannot be resolved internally, the matter may be referred to the Uganda Law Society for mediation or assessment in accordance with the Advocates Act and applicable professional regulations. The existence of a fee dispute does not suspend the client's obligation to pay undisputed portions of the invoice.

14. Anti-Money Laundering Compliance

M-Smith Advocates is required to comply with the Anti-Money Laundering Act 2013 (Uganda) and the Financial Intelligence Authority (FIA) regulations. As part of our compliance obligations, we are required to conduct client due diligence (Know Your Client) before accepting instructions and may request identification documents, proof of address, and source of funds information. Acceptance of cash payments above prescribed thresholds is subject to reporting obligations. Client information provided for AML purposes is held securely and processed in accordance with our Privacy Policy.

15. Contact Regarding Fees

If you have any questions about our fees, wish to discuss a fee arrangement for a specific matter, or would like a fee estimate before engaging us, please contact us:

M-Smith Advocates
Tirupati Mazima Mall, Kabalagala, Kampala, Uganda
Email: info@m-smithadvocates.com
Phone: +(256) 782 776 074
Office Hours: Monday to Friday, 08:00 to 17:00 EAT