Timothy Lugayizi

Timothy Lugayizi is a Senior Associate at ALN Uganda | MMAKS Advocates, specialising in commercial litigation, banking litigation, tax litigation, and dispute resolution. He represents clients before the High Court, Court of Appeal, Supreme Court, and Tax Appeals Tribunal of Uganda in complex, high‑stakes commercial disputes across multiple sectors.

He has acted for the Uganda Bankers Association and all commercial banks in a constitutional petition challenging sections of the Tax Procedures Code Act, and for Crane Bank Limited in a Supreme Court appeal successfully setting aside a USD 1,530,000 damages award. He acted for Tullow Uganda in successfully defending a suit seeking to invalidate a USD 250 million Capital Gains Tax settlement with the Uganda Revenue Authority, and for Samsung Electronics in a VAT dispute resulting in a favourable Tribunal ruling. He acted for the Industrial Development Corporation of South Africa in registering and executing a USD 153 million arbitral award in Uganda, and for the Uganda Law Society in successfully challenging a provision in Trade Licensing laws. He also represented retired Chief Justice Wako Wambuzi in a defamation suit, securing UGX 200,000,000 in damages – the highest damages award in a defamation suit in Uganda.

He holds an LL.B (Hons) from Makerere University and a Post Graduate Diploma in Legal Practice from the Law Development Centre, Uganda. He is an Advocate of the High Court of Uganda and a member of the Uganda Law Society and the East African Law Society. He completed the Webber Wentzel Litigation Associate Foundation Programme in Johannesburg and has co‑authored the Law and Practice in Uganda chapter in the Chambers and Partners Litigation Guide.