Stories that begin with something visible and ask what larger system is quietly being revealed.
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA disallowed KSh 53 million of repairs and security costs because Kirima and Sons produced no proof, its records trapped in a long succession dispute. The tribunal held a best-judgment assessment is provisional, accepted the independent explanation, and sent the matter back for the documents.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: In one day before one judge, Pernod Ricard fought two refund battles. It lost KSh 58 million by burying a rejected claim inside a fresh application, and won KSh 29 million because the taxman decided fifty-seven days after the statutory clock had run out. Process decided both.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Doll overpaid KSh 54 million, and the taxman issued a voucher acknowledging it, then rejected his refund five times, the last time citing an audit report it would not produce. The tribunal held a decision resting on hidden evidence is unfair, and ordered the refund within ninety days.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: CRBC paid allowances straight to the police guarding its railway site, and the taxman said that made it liable to deduct PAYE. The High Court held the duty to deduct falls on an employer, and the contractor was not the officers' employer, so the KSh 65 million assessment was cancelled.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: The institute believed its donor grants were untaxable and its research costs allowable. But its objection left the withholding tax undisputed and unpaid, its appeal was filed late, and no extension was sought. The tribunal struck it out for KSh 67 million without touching the merits.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Sendy owned no vehicles and paid VAT only on its commission, backed by a private ruling from the taxman. The High Court applied the OnlyFans test, held that the platform which sets the price and takes the payment is the supplier, and charged VAT on the full fare.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A bilateral treaty once exempted the Swedish school's teachers from PAYE, and the taxman confirmed it in writing. When a renewed treaty went silent and an audit reversed the advice, the tribunal held that silence is not exemption and the written assurance did not bind the taxman.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Minet kept part of each hospital invoice for settling claims early and called it a discount. The High Court held the early payment was a service and the margin a fee, and charged it to both VAT and excise duty, reinstating KSh 33 million in excise on top of the VAT.
Tax and financial judgement · 10 Nov 2026 · 5 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Mburu said the money in his accounts was loans, dividends and land sales, not income. Through three courts he produced no agreements or contracts, and the Court of Appeal held that unexplained deposits are income and a PIN-holder must always file.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA taxed Nextgen Mall's service-charge collections as income and VAT, a KSh 120 million bill. After three tribunals and the High Court, it was held that contributions held for members are not income, and a wrong book entry cannot create one.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: When an heir sold inherited land, KRA said his cost was zero because he had paid nothing, and taxed almost the whole price. The tribunal held that inherited property is rebased to its market value at inheritance, and allowed the KSh 150 million cost.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA assessed Stanley Mwaniki KSh 206 million in corporation tax, a tax that does not apply to an individual. The courts agreed on the principle but held that his empty objection and absent records meant the burden never shifted, and the assessment stood.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid