Category: Tax Case Law

A director of the above-named company lived in a building owned by the company. KRA raised a tax demand for Shs 18,480,485 as income tax arrears falling under Pay as you earn. The contention was whether a director is an employee of a …

There was a lacuna in tax law concerning computer software before 2010 when section 31B of the Second schedule was enacted. This section allows capital deduction on computer software at 20%. The petitioner CFC Stanbic had been claiming …

The SACCO contented that income derived from FOSA services was mutual income generated from its own members and therefore exempted from tax under Section 19A (4). The tax payer had treated this amount as exempt but was latter r subjected….

The SACCO contented that income derived from FOSA services was mutual income generated from its own members and therefore exempted from tax under Section 19A (4). The tax payer had treated this amount as exempt but was latter r subjected….

Fintel ltd engaged China Jiangsu International Economic Technical Co-operation for the construction of a rental building on April 21, 2009. Fintel was then to pay a contractual fees to the Chinese company, which they delayed and account …

The Appellant, who carried on the business of providing automatic machines for public use, dealt in and entered into arrangements for exploiting, certain automatic machines the use of which has been held to be illegal. The machines were …

One of the famous crime masterminds, Al Capone dodged all other laws for crimes he had committed only to be humbled by tax law. In the 1920’s Al Capone virtually controlled all the gambling, prostitution, liquor and extortion rackets in …

Unilever Kenya was selling goods to Unilever Uganda and KRA held that the transactions were not at arm’s length being less than the price at which goods were sold to local customers. These goods had been marked up by only 5% between the….

Quinn was a sub-contract carpenter, working on sites within a 40-mile radius of his home. When working, Quinn could not go home for lunch and bought one at an average cost of 40 pence, compared with an estimated cost of 10 pence for a …..

The barrister, in accordance with Bar requirements, acquired and wore particular items of clothing, both in court and to and from the court to her chambers. The clothing was such as might be used for ordinary civilian purposes but she …