Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A Mauritian holding company sold a stake in Naivas for KSh5.2 billion, but the real decisions were made in Kenya. The tribunal held the company was a Kenyan tax resident and taxed the gain, then made a Kenyan arm pay it.
Tax and financial judgement · 9 Nov 2026 · 3 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: The Kenya Roads Board said the interest it earned was road money and untaxable. The High Court held that interest is taxable unless an exemption is written plainly, and that a noble purpose is not one.
Tax and financial judgement · 9 Nov 2026 · 3 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Del Monte Kenya booked a 4.83% markup as a simple contract manufacturer while bearing the real risk. The tribunal held that the Kenyan grower, not the Swiss distributor, was the entrepreneur, and confirmed about KSh6.7 billion.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Cale Infrastructure treated its import exemptions as lasting past completion, and relied on a Treasury promise to carry the tax. The High Court held the exemptions ended when the road opened and the liability stayed with the importer, and confirmed KSh6.9 billion.
Tax and financial judgement · 9 Nov 2026 · 3 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Hashi Energy argued its income belonged to the Congo, where the work happened. The High Court held that a Kenyan company running the contracts from Kenya is taxed in Kenya, and let a KSh7 billion bill stand.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: With its records in pieces, Paleah could not show which of KSh33 billion in bank deposits was not income. The tribunal held every unexplained deposit against it and confirmed a demand above KSh9.2 billion.
Tax and financial judgement · 9 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Keroche believed a decade of accepted filings fixed how its drinks were taxed. The tribunal held that the product's composition and its undeclared processes decided the rate, not past practice, and confirmed a bill of KSh9,116,835,985.
Tax and financial judgement · 9 Nov 2026 · 5 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA matched a rice importer's customs entries against its purchase ledger and found shipments missing from the books. The company said it had sent documents. The Tax Appeals Tribunal asked which documents, and for what.
Tax and financial judgement · 22 Oct 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A Nairobi drum trader said he was only an agent, and that fire and a vanished accountant had taken his proof. The Tax Appeals Tribunal asked for evidence of the agency, the fire and the accountant, and found none.
Tax and financial judgement · 22 Oct 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A contractor cut a KSh 1.38bn demand by more than KSh 1.3bn of disputed items wherever it had documents. Where it had only explanations, and where it had already used the certificates it was disputing, the Tribunal let KRA's figures stand.
Tax and financial judgement · 22 Oct 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A maize trader supplying a flour miller could not produce invoices for much of what it bought from smallholders. KRA disallowed 40% of its purchases and added VAT, for a KSh 593.5m bill. The Tribunal upheld it because the ledgers KRA asked for never arrived.
Tax and financial judgement · 19 Oct 2026 · 3 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A catering company lost most of a KSh 4.4m dispute because its bank deposits ran ahead of its declared sales and its expenses lacked proof of payment. Its further documents arrived seven days after KRA's decision, and nothing in the law let KRA look at them.
Tax and financial judgement · 19 Oct 2026 · 4 min read · Paid