Stories that begin with something visible and ask what larger system is quietly being revealed.
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Transfleet relied on the rule that an objection the taxman ignores for sixty days is deemed allowed. But it could show no stamp, email or receipt that its objection had ever been delivered, and the tribunal held the rule never applied, leaving a KSh 390 million bill.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Haria sold his Harleys shares on 30 December 2022 and paid capital gains tax at 5 per cent. The registry stamped the transfer on 4 January, after the rate trebled to 15 per cent, and KRA billed him the difference. The High Court held the sale date, not the stamp, fixed the rate.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: An engineering firm was assessed KSh 532 million on its bank deposits across five years, with the directors billed personally too. The tribunal struck the time-barred years, set aside the director assessments as a breach of the company's separate personality, and upheld the rest.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Eldoret Grains ran its sales through a salesman's personal accounts to keep them off its books, until he told the taxman. The company said the money was his, not theirs, but the High Court held the income was the company's and reinstated the KSh 568 million bill.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Yomason Contractors never issued invoices and filed nil returns while its directors and their children drew the company's money. With no records to show the drawings were anything else, the tribunal confirmed the taxman's default assessment of the PAYE.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA found Intercounty had declared less income than its customers' withholding certificates recorded, and its payroll did not match its employee returns. The tribunal held the certificates are powerful evidence, demanded a certificate-by-certificate reconciliation, and upheld KSh 24.5 million.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Rynus Kinja said he was only an agent passing money to informal traders, but a fire and a missing accountant had taken his records. The tribunal held an agency must be proved with documents, a fire corroborated with independent evidence, and dismissed the appeal.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Jakoline met a KSh 29 million assessment by dumping thousands of raw statements and invoices on the taxman's portal. The tribunal called that enough; the High Court reversed it, holding the burden stays on the taxpayer to produce an indexed reconciliation, not a haystack.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Lead Human Capital paid outsourced workers with its client's money and charged VAT only on its management fee. KRA wanted VAT on the whole payroll. The High Court held the wages were a pass-through, not a taxable supply, and VAT fell on the fee alone.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA taxed Francis Kamau on his gross bank deposits, campaign funds and dowry gifts alike. The tribunal held the burden is only a balance of probabilities, that KRA had disregarded his explanations and plucked figures from the air, and set the whole demand aside.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Nuel Holding earned a KSh 52 million contract in September but was paid in November, and declared no business that month. The tribunal held that receipt of payment is itself a time of supply, and without proof the VAT was already accounted for, the assessment stood.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Oxy Plus said the assessment was guesswork that ignored its costs, and it may have been right. But it objected four months late with no reason and no documents, and the tribunal struck the appeal out before a single figure was examined.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid