Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A tyre trader postponed KRA's audit for nine months: the director was busy, then away for the holidays, then at the gym. KRA stopped waiting, assessed from customs and bank data, and the High Court upheld KSh 31.5m.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A scrap dealer bought in bulk with money from smaller dealers, passed through its own bank account. KRA taxed the flows as Joyland's business. With no ledger showing whose money was whose, the Tribunal upheld KSh 87m.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA attributed purchases to Semberia Enterprises and reconstructed its sales. The retailer challenged the transactions with invoices, bank records and reconciliations, overturning the assessment when the authority failed to substantiate its competing account.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A construction firm paid its casual labourers through David Luketelo Sifuma's bank account and filed withholding tax against his PIN. KRA billed him KSh 5m. He lost on a deadline, and the Tribunal still found him a way back.
Tax and financial judgement · 17 Oct 2026 · 5 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA taxed the money that passed through Francis Mugwi Kamau's accounts as if all of it were income. The Tax Appeals Tribunal ruled that a bank statement shows cash moving, and that KRA had to weigh his explanations for it.
Tax and financial judgement · 17 Oct 2026 · 5 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: The High Court ruled that a payment company moving money for merchants supplies an exempt financial service. Ten months later, the Finance Act 2026 taxed that service.
Tax and financial judgement · 17 Oct 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Mary Wanjiru Kinyua said KSh 413m in deposits were company sales and loans. Without the paperwork, the courts treated the money as hers, and the one point she won was worth a rounding error.
Tax and financial judgement · 17 Oct 2026 · 6 min read
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: The Tax Appeals Tribunal held the Commissioner to a VAT exemption it had confirmed three times. The company won. Its board should never have needed to.
Tax and financial judgement · 17 Oct 2026 · 6 min read
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: The bank won by showing how a KSh1.31 billion adjustment moved between its accounts without producing income or a tax deduction. Its records were already before KRA. The dispute survived because the authority misread them.
Tax and financial judgement · 17 Oct 2026 · 7 min read · Paid