Category: Corporate Law

Where Tax Planning Ends and Tax Avoidance Begins: The New Section 18A

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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Kenya Expands Capital Gains Tax to Indirect Offshore Share Transfers

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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2026 Tax Amnesty: A Strategic Opportunity for Businesses

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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Banks Win Big: Finance Act 2026 Recognises Loan Principal as a Deductible Business Loss

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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AI, Access to Justice and the Misstep in Commission on Administrative Justice v Savla

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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Copyright Protection in Fintech Innovation: Lessons from Peter Nthei Muoki and Beluga Limited v Safaricom PLC

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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Tax Alert – High Court Clarifies That the Cost Base of Inherited Property for CGT Purposes Is Its Market Value at the Date of Inheritance

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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The In Duplum Rule in Loan Recovery: High Court Gives Practical Guidance for Lenders

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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TAX APPEALS TRIBUNAL RULES THAT THE PRINCIPAL COMPONENT OF BAD DEBTS WRITTEN OFF BY LENDERS IS NOT DEDUCTIBLE

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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RESCUE-ORIENTATION IN ADMINISTRATION PROCEEDINGS; THE CASE OF MOTORHUB VS KCB

On 5 December 2025, the Supreme Court of Kenya (SCOK) delivered a grounding breaking judgment in Petition No. 12 (E014) of 2022: Barclays Bank of Kenya Limited (now Absa Bank Kenya PLC) v Commissioner for Domestic

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