Mwaniki Gitahi t/a Mwaniki Gitahi & Partners Advocates v Thuku & 2 others (Miscellaneous Application E025 of 2024) [2025] KEELC 4281 (KLR)
The bottom line
#A Kenyan court confirmed that directors who hire lawyers for their companies are not personally liable for the legal fees unless personally instructed.
What this practically means
#Executive summary
#Key legal issues
#Existence of advocate-client relationship between the applicant and the 3rd respondent
No advocate-client relationship existed between the applicant and the 3rd respondent; the relationship was with Swiftway Enterprises Ltd.
It is common ground the bill related to services rendered to Swiftway Enterprises Ltd in ELC No. 390 of 2010, in which the 3rd respondent was not a defendant. A company being a legal abstraction acts through natural persons, so a director or agent engaging a law firm for the company does not personally instruct the advocate. Payment via mpesa and correspondence must be construed in that context. Being a witness for the company does not make one liable for legal fees.
Jurisdiction of the taxing officer
The taxing officer lacked jurisdiction to tax the advocate-client bill without first establishing the advocate-client relationship, and misapprehended the nature of the bill as party and party.
Relying on Wilfred Konosi v Flamco Limited, the advocate-client relationship is a condition precedent to taxation and confers jurisdiction on the taxing officer. The taxing officer treated the bill as if anchored in an award of party and party costs, but the bill was an advocate-client bill not anchored in any such award, so he proceeded on a misapprehension.
Legal principles established
#- The existence of an advocate-client relationship is a condition precedent to taxation of an advocate-client bill of costs, and the taxing officer must first ascertain it before taxing.
- A director or agent who engages a law firm on behalf of a company does not automatically become personally liable in an advocate-client relationship; the relationship lies with the company.
Court orders
#- 1.The decision of the taxing officer dated 21.08.2024 as relates to the 3rd respondent is set aside in its entirety
- 2.Each party shall bear its own costs of the reference
- Jurisdiction invoked
- Paragraph 11 of the Advocates Remuneration Order
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Mwaniki Gitahi t/a Mwaniki Gitahi & Partners Advocates v Thuku & 2 others (Miscellaneous Application E025 of 2024) [2025] KEELC 4281 (KLR)", Case Analysis (2025). Chamber summons dated 02.09.2024 (Reference under Paragraph 11 of the Advocates Remuneration Order). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2025/4281/eng@2025-06-05
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.