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Analysis

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

Lecture 70 · Singapore Motors' director called his deposits loans and sales, and without the papers the Court of Appeal taxed them.
Precursor Executive Classroom

Lecture 70 · Singapore Motors' director called his deposits loans and sales, and without the papers the Court of Appeal taxed them.

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

Lecture 69 · A mall's service charge was taxed as income, and after five years the tribunal held it was money held for others.
Precursor Executive Classroom

Lecture 69 · A mall's service charge was taxed as income, and after five years the tribunal held it was money held for others.

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

Lecture 68 · KRA valued inherited land at nothing, and the courts fixed its cost at the market value on the day it was inherited.
Precursor Executive Classroom

Lecture 68 · KRA valued inherited land at nothing, and the courts fixed its cost at the market value on the day it was inherited.

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

Lecture 67 · The taxman charged a sole trader corporation tax, and his missing records cost him the point he was right about.
Precursor Executive Classroom

Lecture 67 · The taxman charged a sole trader corporation tax, and his missing records cost him the point he was right about.

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

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