In a landmark ruling in KCB Bank Kenya Limited v Commissioner Legal Services & BoardCo-ordination (Tax Appeal E023 of 2024) [2025], the Tax Appeals Tribunal (Tribunal) held that value-added tax (VAT) is chargeable on the disposal of seized assets, including the sale of motor vehicles through auctions by a bank to recover [...]

At a glance •           Kenya is among the leading nations in Africa for cryptocurrency adoption, and thousands of people are investing in these new financial instruments. •           However, with this rapid growth comes significant risk. An increasing number of investors have fallen victim to pump-and-dump schemes, where fraudsters manipulate market [...]

In a landmark decision in Kenya Revenue Authority v Ndegwa [2025] KECA 510 (KLR) (David Ndegwa Case) the Court of Appeal has clarified the application of value-added tax (VAT) to commercial property transactions. At a glance Section 5 and Paragraph 8 of Part II of the First Schedule of the VAT Act [...]

Trademark infringement is not just a legal technicality, it is a real-world threat to business integrity, consumer trust and the economic value of your brand. Under the Trademarks Act (Cap 506), a trademark violation occurs when a person, without authorization, uses a trademark that is identical or confusingly similar to [...]

In today’s fast-paced digital world, mobile applications (“mobile apps”) are the heartbeat of Kenya’s booming digital economy. From M-Pesa revolutionizing mobile money to Jumia transforming e-commerce, apps have become indispensable tools for businesses and consumers. However, with great innovation comes great risk. As mobile apps become more lucrative, cases of [...]

The Energy Act, Cap 314 Laws of Kenya (Act) is the primary legislation that provides the legal framework for the energy, electricity and petroleum sectors in Kenya. The Act also establishes the Energy and Petroleum Regulatory Authority (EPRA), which regulates renewable energy, electricity and petroleum undertakings in Kenya. In addition [...]

Introduction Permanent residency in Kenya is a legal immigration status granted under section 37 of the Kenya Citizenship and Immigration Act, 2011, read together with section 19 of the Kenya Citizenship and Immigration Regulations, 2012. There are several categories under which permanent residence may be granted. This article focuses on [...]

Generally, Kenya is a country that values family unit and for expatriates, foreign investors, diplomats and any other category of a foreign national who is in possession of valid residence status who wish to bring their elderly parent(s) to live with them in Kenya. 1. Introduction Generally, Kenya is a country [...]

Introduction This article delves deeper into the eligibility of non-biological parents for the KDP, the requirements, and the necessary steps to secure the said pass. Categories of non-biological parents who are eligible for a Kenya Dependant’s Pass (KDP)? The following categories of non-biological parents may qualify for a Kenya Dependant’s [...]

Probationary contracts are a common feature in employment relationships, especially during the initial phase of engagement. Probationary periods allow employers to assess a new employee’s suitability for a role. In Kenya, these contracts are governed by the Employment Act, 2007. Section 2 of the Employment Act (the Act) defines probationary [...]