Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Cellnet sold Safaricom airtime on a KRA ruling that the commissions were VAT-exempt, then faced a KSh 245 million demand when KRA changed its mind. The High Court held the exemption was in the statute's plain words and the old ruling still bound the taxman, though unseparated M-PESA income was taxable.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Che Lu Construction dissolved itself by a Gazette notice, hoping a KSh 262 million tax debt would vanish with it. The High Court held it should have notified KRA directly as a creditor, restored the company to the register, and held the debt and the directors still answerable.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA raised a best-judgment assessment of KSh 326 million on Haque & Sons for vehicle costs it could not support. The company insisted the documents existed and its accountant held them, but it produced none, and the tribunal held that saying so is not proof.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Eastleigh Mall filed a valid objection to a KSh 387 million assessment and waited nearly two years for a reply. The High Court held that the law's sixty-day deadline is a command, that the objection was deemed allowed on day sixty, and that the late decision was worthless.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 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
Precursor Executive Classroom𝑻𝒉𝒆 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
Precursor Executive Classroom𝑻𝒉𝒆 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
Precursor Executive Classroom𝑻𝒉𝒆 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
Precursor Executive Classroom𝑻𝒉𝒆 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
Precursor Executive Classroom𝑻𝒉𝒆 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
Precursor Executive Classroom𝑻𝒉𝒆 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
Precursor Executive Classroom𝑻𝒉𝒆 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
