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Analysis

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

Lecture 66 · Extramile built a strong case against a KSh 207 million bill, and an unsigned appeal threw it out unheard.
Precursor Executive Classroom

Lecture 66 · Extramile built a strong case against a KSh 207 million bill, and an unsigned appeal threw it out unheard.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Extramile had real arguments against a KSh 207 million demand. But its memorandum of appeal and statement of facts were neither signed nor dated, and the tribunal held an unsigned pleading is nobody's, and dismissed the appeal without reaching the tax.

Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid

Lecture 65 · Nyoro Construction brought 755 pages of wage records, and the assessment the taxman would not engage with fell.
Precursor Executive Classroom

Lecture 65 · Nyoro Construction brought 755 pages of wage records, and the assessment the taxman would not engage with fell.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA billed Nyoro KSh 211 million and dismissed its receipts and payrolls. The tribunal struck out the time-barred years, restored the documented expenses and wages, and held that once a taxpayer produces evidence the authority must answer it.

Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid

Lecture 63 · The electoral commission was audited like any taxpayer, and a constitutional office did not make it exempt.
Precursor Executive Classroom

Lecture 63 · The electoral commission was audited like any taxpayer, and a constitutional office did not make it exempt.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: The IEBC was assessed KSh 266 million while it ran the 2022 election. The tribunal set aside the two largest items but held that a constitutional commission is not automatically exempt, and that the burden to prove its case still lay on it.

Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid

Policy Note · How a tax statute is read
Precursor Executive Classroom

Policy Note · How a tax statute is read

In a taxing Act, nothing is read in and nothing is implied; the words are the limit of the charge.

Tax and financial judgement · 10 Nov 2026 · 1 min read · Paid

Policy Note · Telling capital from income
Precursor Executive Classroom

Policy Note · Telling capital from income

What a receipt or a loss is, capital or revenue, decides whether it is taxed or deductible.

Tax and financial judgement · 10 Nov 2026 · 1 min read · Paid

Policy Note · Pricing related-party dealings
Precursor Executive Classroom

Policy Note · Pricing related-party dealings

A transaction with a connected company must stand at the price unconnected parties would have agreed.

Tax and financial judgement · 10 Nov 2026 · 1 min read · Paid