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S&L Advocates (formerly Sebalu & Lule Advocates) (Uganda)

Physical Address S&L Chambers, Plot 14 MacKinnon Road, Kampala UgandaPostal Address P.O. Box 2255 Kampala Uganda Phone: +256 392 250 013 Phone: +256 392 202 030 Website: https://www.dlapiperafrica.com/uganda/


S&L Advocates is a leading business law firm in Uganda. It is a full-service commercial law firm with expertise in banking and finance, capital markets, projects and infrastructure, corporate and commercial law, power (energy, oil and gas and mining), employment and employee benefits, tax, telecommunications and technology, real estate and commercial dispute resolution. S&L Advocates is a member of the DLA Piper Africa Group. The DLA Piper Africa Group is an alliance of leading independent law firms working together across Africa.


Finance and Banking:

  • Acted for a leading development bank and a climate finance facility for a US$ 16 million corporate financing for the establishment of a solar mini-grid portfolio in Uganda.
  • Acted for a regional development bank for a US$ 20 million development financing facility in relation to the development of Uganda’s first-ever oil refinery.
  • Acted for a leading local commercial bank for a borrower’s US$ 44 million corporate debt restructuring.
  • Acting for a regional development bank for a US$ 42 million structured forfaiting facility

Corporate, Commercial and Capital Markets:

  • Acted for MTN Uganda for its US$ 150 million initial public offer – the first telecommunications sector public offer in Uganda; the largest ever public offer in the history of the Ugandan capital markets; the first public offer to utilise digital channels (including mobile money) and the largest public offer in Africa in 2021.
  • Advised AIG Uganda on the transfer of its non-life insurance business (operated on a run-off basis) to Sanlam General Insurance Uganda Limited.
  • Advised TOTAL Uganda on its downstream petroleum company amalgamation with Gulf Africa Petroleum.
  • Advised NC Bank Uganda in relation to its horizontal merger (by way of a transfer of business) with Commercial Bank of Africa Uganda, resulting into NCBA Bank.

Projects and Infrastructure:

  • Advising a global emerging markets investment firm on its intended indirect acquisition of 100% of the seller’s interests in a hydropower plant portfolio in Uganda.
  • Advising AMEA Power on the establishment of a 20 MW solar power plant in Uganda.
  • Advising Sinohydro Corporation, the EPC contractor, on various completion aspects (regulatory, contractual and adjudicative) related to the construction of the US$ 2.2 billion 600MW Karuma hydro power dam.
  • Advised Evolution II Fund on its 100% equity acquisition and parallel management buy-out of a 10 MW solar power plant.
  • Acting for a state development finance institution for a US$ 325 million limited recourse facility to finance a nationwide network of deep groundwater wells and associated last mile infrastructure throughout Uganda.

Employment & Employee Benefits:

  • Advised a telecommunications-sector regulated entity on an employee restructuring.
  • Acted for African Field Epidemiology Network in landmark proceedings before the Court of Appeal which clarified the jurisdictional basis of the Industrial Court and the scope of statutory and common law remedies that can be awarded in an unfair dismissal claim.
  • Advised a reproductive health organization on the corporate reorganization of its operational entities in Uganda resulting into a merger of operations into one entity, including the migration of employees into one single entity and a number of redundancies.

Tax / Tax Disputes:

  • Successfully acted for Vivo Energy in an industry significant US$ 40 million tax dispute with the Uganda Revenue Authority that determined the deductibility of lease rent and lease premium as revenue expenditure.
  • Acting for British American Tobacco in a tax dispute with the Uganda Revenue Authority arising out of the tax treatment of royalties paid in respect of the importation and sale of a premium cigarette brand.
  • Acting for three oil operators in a complex, multi-million-dollar tax dispute with the Uganda Revenue Authority.

Dispute Resolution:

  • Acting for TotalEnergies Exploration & Production in relation to a public law claim in which the claimants allege that the procurement process for TotalEnergies’ commercial oil development program in Uganda is non-compliant with local content requirements.
  • Acted for MTN Uganda in judicial review proceedings that challenged the imposition of transitional license fees of US$ 14 million by the sector regulator.
  • Acting for the Central Bank and the acquiring bank in connection with an ex-employees’ class action following the purchase of the assets and assumption of liabilities of Crane Bank by the acquiring bank.
  • Acting as Ugandan counsel for a global refugee agency in defending breach of contract claims (over US$ 97 million) brought by transport contractors.
  • Acted for Egis Road Operations SA in landmark procurement litigation arising from a multi-million-dollar contract for operation and maintenance of the Kampala-Entebbe Expressway.
  • Acting as local counsel in multi-million-dollar Ugandan proceedings arising from a London seated LCIA arbitration relating to a Dutch company investment in a Ugandan solar power project.


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S&L Chambers, Plot 14 MacKinnon Road, Kampala Uganda