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Court of Appeal on Jurisdiction, Set-Off and Interest in VAT Refund Disputes
The Court of Appeal has confirmed that the courts will supervise how KRA handles VAT refunds, that KRA may set off a refund without the taxpayer’s consent, and that interest on an approved refund accrues by operation of law.
Court Nullifies Safaricom Divestiture; Resets Rules for Public Asset Transactions
The High Court nullified the divestiture of the Government’s 15% shareholding in Safaricom PLC for want of meaningful public participation and disclosure, resetting the rules for public asset transactions.
Court of Appeal Clarifies the VAT Position on Cross-Border Services
The Court of Appeal has anchored Kenyan VAT jurisprudence on the destination principle: a service may be supplied from Kenya and still be an exported service if it is consumed outside Kenya.
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