Lessons from Premier Foods Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal No. E634 of 2026) [2026] KETAT 493 (KLR) Introduction A duty remission is not a benefit that belongs to a business or a family of companies. It belongs to the one...
KRA Beat the Five-Year Clock by a Single Day. It Then Lost KShs. 713 Million on a Note It Read in Only One Column. Lessons from IM Bank Limited v Kenya Revenue Authority (Tax Appeal No. E1325 of 2025) [2026] KETAT 484 (KLR) Introduction Every tax audit is fought on...
“Compliance is the highest form of appreciation. A school that builds data consent into how it celebrates academic milestones will lose absolutely nothing in public pride, but will gain a great deal in parental trust.” Data Protection Act, 2019: Children Act, 2022:...
Lessons from Ngure t/a Dasken Enterprises v Total Kenya Limited & Another (Commercial Case E475 of 2020) [2026] KEHC 12256 (KLR) Introduction Total Kenya’s licence with its dealer at a Road Service Station ended in law on 31st December 2019 yet customers were...
Lessons from African Banking Corporation Limited v Commissioner of Domestic Taxes (Tax Appeal E1324 of 2025) [2026] KETAT 162 (KLR) Introduction Your accounting team typed four letters -C, S, R- into your books. Two years later, those four letters became KRA’s...
An analysis of the Court of Appeal decision in KRA v David Mwangi Ndegwa (Civil Appeal No. 65 of 2019) Judgement 21st March,2025 Facts The respondent purchased land from Standard Chartered Bank Kenya Ltd, including all buildings erected on the land. The appellant,...
