Stories that begin with something visible and ask what larger system is quietly being revealed.
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 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
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA assessed City Gas on a regulator's indicative prices and a presumption that every cylinder was sold at once, reaching back nearly a decade. The Tribunal and High Court held that without proof of fraud the old years were closed, and that the company's own records, which the authority had refused to examine, discharged its burden.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A Mauritian fund sold its stake in Java House and paid no Kenyan tax, saying the deal was offshore. The Tribunal and High Court held the fund's real management sat in Nairobi, so the gain was Kenyan, though by then the company had no assets left to pay it.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Nakuru Cement netted supplier rebates against purchases and filed no returns for five years. When the authority reconstructed the discounts from the manufacturers, the company had no ledgers to answer with, and the Tribunal and High Court confirmed KSh3,833,386,522.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA built a KSh3 billion assessment from gaps between stamps bought, bottles bought and money banked. A tribunal threw it out on a theory nobody had pleaded; the High Court restored it and held the method sound.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid