In June 2024, Kenya found itself in a fiscal crisis of confidence. For the first time in recent memory, the President declined to assent to the Finance Bill — not with minor reservations, but with a sweeping rejection of all clauses. The move, dramatic and unprecedented, forced a national reckoning: [...]
The Kenya Revenue Authority (KRA) has recently moved to impose Value Added Tax (VAT) on membership-related fees charged by professional bodies in Kenya. This development has raised concerns across various professions, including members of the Institute of Certified Public Accountants of Kenya, the Architectural Association of Kenya, the Engineers Board [...]
Family businesses are the backbone of many economies worldwide. From small enterprises to large multinational corporations, family-run businesses play an indispensable role in shaping industries, providing employment and driving innovation. However, the unique nature of family dynamics can also pose significant challenges to business success and longevity. In this article, [...]
Recently, the Kenya Revenue Authority (the KRA) has been aggressive in conducting post clearance audits. A post clearance audit refers to the review conducted by the KRA of the import transactions and records after goods have already been cleared and released from Customs control. The KRA employs post clearance audits [...]
Arbitration is a preferred dispute resolution mechanism in Kenya, valued for its efficiency, confidentiality, and flexibility. However, corruption poses significant challenges in this landscape. As the fight against corruption intensifies across all business stages, allegations increasingly surface in commercial disputes and arbitration proceedings. These claims may arise as strategic tactics, [...]
Over the past few years, we have witnessed the evolution of ESG (environmental, social and governance) matters and their impact on businesses in Kenya firsthand, particularly in how ESG principles influence lending decisions. How that trajectory will be impacted by the new direction the United States is taking, essentially extinguishing [...]
Introduction In ordinary circumstances, a complainant in criminal proceedings is usually the primary witness and testifies in their own stead. However, the law takes cognizance of the fact that in certain circumstances, the complainant is rendered incapable of testifying before court. Does that mean that the complainant shall fail to [...]
Voir dire examination is a key pillar of the judicial process in Kenya. It ensures that the testimony that is given in court is both reliable and admissible. This process of assessing the capability of a witness to testify is particularly important when the witness is a child or a person [...]
The Persons with Disabilities Act, 2025, represents a significant leap forward in upholding the constitutional rights of persons with disabilities in Kenya, as mandated by Article 54 of the Constitution. This landmark legislation, superseding the Persons with Disabilities Act, Cap. 133, establishes a robust framework dedicated to protecting, promoting, and [...]
Purchasing property in Kenya is an exciting milestone, but it’s important to be aware of the legal costs of buying property in Kenya. From Stamp Duty to Capital Gains Tax, legal fees, and other associated fees, understanding these costs will help ensure a smooth and legally compliant property transaction. Understanding these costs will help ensure [...]