Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA recharacterised Bboxx's solar leases as hire purchase and added KSh1.5 billion of income with a 30% mark-up. The tribunal agreed on the model but found the method arbitrary and double-counted, and set the KSh780 million assessment aside in full.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA disallowed Branch's write-off of KSh797 million in defaulted loan principal, calling the principal capital. The tribunal and High Court held that for a lender money is circulating stock-in-trade, so the lost principal is a deductible revenue loss.
Tax and financial judgement · 9 Nov 2026 · 3 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: China Communications claimed input VAT on invoices from six suppliers that had no premises, no goods and, in places, stolen identities, with the money converted to dollars and wired abroad. The tribunal held paperwork is not proof of a real supply, and confirmed KSh1.05 billion.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Geo Chem was billed KSh1.08 billion on an arbitration award it had won but never collected, and argued KRA's silence past 60 days had allowed its objection. The courts held that an objection rejected as invalid never starts the 60-day clock, so the demand survived and returns to KRA to decide.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: De La Rue deducted large royalties paid to its UK parent for know-how behind its currency contract. The tribunal and High Court held the Kenyan company was the real manufacturer and the royalties lacked substance, disallowing them and confirming KSh1.1 billion.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Docol said its Kenyan account was only a conduit for Somali projects, so none of the income was Kenyan. With no records produced and its returns filed as Kenyan income, the tribunal upheld an estimate built on comparable margins and a country risk premium, confirming KSh1.1 billion.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: The International School of Kenya paid its expatriate teachers tax-free for 39 years, believing a diplomatic founding made it immune. The tribunal held that only a gazetted exemption counts, and that long practice is not a right, confirming KSh1.43 billion in PAYE.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Uchumi sold its Ngong Hyper property for KSh1.4 billion, every shilling of which went straight to its bank, and argued there was no gain and an exemption was pending. The Tribunal and High Court held the tax was due, that applying for the exemption admitted it, and that hardship does not cancel a liability, confirming KSh64.3 million.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA charged VAT on services Oracle's Kenyan branch performed for its own head office in Cyprus, pointing to the branch's VAT registration. The Tribunal held that a branch and its head office are one legal person, so there was no supply to another person and no VAT to charge.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Equity argued it had spent almost nothing on its employee share plan, so there was no benefit to tax. The Tribunal and High Court held the benefit is measured by what the employee gains, not what the employer spends, and that PAYE was due on the discount, a charge of KSh234 million.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Rama Homes argued its off-plan deposits were not income, and it may have been right. The Tribunal never reached the question, because the company asked for time to file its documents, missed the date, and so lodged an objection the law treats as invalid.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA taxed LG's Kenyan marketing at 16% because Kenyans saw the adverts, and demanded withholding tax on local agents. The courts held the service was contracted to the Dubai head office and so exported at 0%, and that withholding tax falls only on payments the Kenyan company itself makes.
Tax and financial judgement · 9 Nov 2026 · 3 min read · Paid