Shah & Two Other Siblings

In 2020, siblings sold a parcel of land to an unrelated developer. When computing the CGT payable on the sale of the parcels by the Appellant, the transfer value declared was the sale price as receive...

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Kenya Revenue authority

The taxpayer claimed investment deduction for the building and machinery at the rate of 150% of the cost incurred in the financial year 2018/2019 in accordance with Paragraph 24(1)(f) as read with Par...

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Kenya Revenue Authority

In 2018, the KRA assessed the Church on the tithes and donations it received. The Church objected to the assessment and KRA subsequently confirmed the assessment in its objection decision.


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Highlands Mineral Water

Highlands Mineral Water Company will now have to pay Kenya Revenue Authority taxes amounting to sh 155.4 million after losing an appeal challenging the same.

The Company had filed its...

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Seven Seas Technology Limited

The High Court delivered its judgement in the case of Seven Seas Technology Limited vs Commissioner of Domestic Taxes (2017008).

Aggrieved by the Tax Appeals Tribunal (TAT) decision whi...

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National Bank of Kenya Limited

The Appellant had moved to the TAT seeking to overturn the Respondent’s corporation income tax (CIT) assessment relating to alleged underpayment of CIT for the period 2015 - 2018. The underpayment w...

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Seven Seas Technologies Limited

i) Whether payment for software license (as a vendor) for the purpose of resale to customers constitutes payment of a royalty.

ii) Whether payment of software license for own in-busines...

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Seaforth Shipping (K) Limited

MATTERS FOR DETERMINATION

i) Whether Passage of non resident employee is taxable and whether expenses relating to the same are non taxable benefits.

ii) Whether Passage o...

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