Stories that begin with something visible and ask what larger system is quietly being revealed.
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA rebuilt Traneshvi's rental income from its bank deposits and billed KSh 76 million. The tribunal and the High Court held that where complete primary records exist the banking test cannot be used, and that money from selling flats and refundable deposits is not income.
Tax and financial judgement · 9 Nov 2026 · 5 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA treated every unexplained deposit in Philip Kinisu's accounts as income and billed him KSh 133 million. The tribunal removed the time-barred year, the foreign dividends, the taxed retirement savings and a repaid loan, leaving only what his records could not explain.
Tax and financial judgement · 9 Nov 2026 · 5 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Del Monte held interest-free group loans in dollars and pounds for eight years, then cleared them by converting the debt into shares. The courts held that the realised foreign-exchange loss was deductible under section 4A whatever the method of settlement, and allowed the full KSh 401 million.
Tax and financial judgement · 9 Nov 2026 · 5 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Che Lu applied to be struck off the register, published a gazette notice, and let the three months pass in silence to shed a KSh262 million tax debt. The High Court held that a gazette notice does not replace the duty to notify a known creditor, and restored the company to pay.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Haque & Sons deducted vehicle costs it could not document, drew a best-judgment assessment, and told the tribunal the invoices existed somewhere. The tribunal held that a claim that documents exist is not evidence, and upheld KSh326 million.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Eastleigh Mall filed a valid objection to a KSh387 million assessment, and KRA did not answer for nearly two years. The High Court held that the word "shall" is a command, so the objection was deemed allowed on the 60th day and the late decision was worthless.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Transfleet relied on the rule that an objection KRA ignores for 60 days is deemed allowed, but it could not prove KRA ever received the objection. The tribunal held the 60-day clock never started, and the KSh390 million demand, collected from a tenant, stood.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Rupen Haria sold shares and paid capital gains tax at 5% on 30 December, but the registry stamped the papers on 4 January, after the rate rose to 15%. The High Court held the transfer happened on the sale date, and a registry's delay cannot apply a new rate backwards.
Tax and financial judgement · 9 Nov 2026 · 3 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA charged withholding tax on McKinsey Kenya's fees to its South African arm, placing them in a treaty's catch-all article. The tribunal and High Court held the fees were business profits, and with no permanent establishment in Kenya, only South Africa could tax them.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA rebuilt Otieno Odongo's taxes from its bank deposits and assessed KSh532 million, against the company and its directors. The tribunal upheld the core but struck the time-barred years and, citing Salomon, cancelled the personal assessments on the directors.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Eldoret Grains routed customer payments through a junior salesman's personal account, and the salesman reported it. The High Court held that a managing director's acts are the company's, and that unexplained bank records stand, reinstating KSh568 million.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A raid on Digital Box seized the handwritten notebooks it used to record real sales, which dwarfed its returns. The tribunal held the company could not disown its own records or fault the banking method, and the KSh700 million assessment stood, with costs to be recomputed.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid