Stories that begin with something visible and ask what larger system is quietly being revealed.
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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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