A Kenyan High Court decision delivered on 29 November 2018 has highlighted the complexity in determining the VAT payable on land and property transactions and the consequences that can follow where the parties disagree on the tax liability. In David Mwangi Ndegwa v Kenya Revenue Authority, Civil Suit No. 541 of 2015, it held that,…

Bosire Nyamori’s article in the June 2019 edition of   Investment Treaty News  analyses the role of Parliament in investment treaty making . Read more about this                                    

VAT and Exported Services: Commissioner of Domestic Taxes v Total Touch Cargo Holland In Commissioner of Domestic Taxes v Total Touch Cargo Holland, Income Tax Appeal No. 17 of 2013, the High Court of Kenya held that the test for determining whether a service has been “exported out of Kenya” is the location where that…