Tax Disputes Archives - Intelpoint Consulting

High Court Delivers Landmark Ruling on VAT & Insurance Salvage Sales

Commissioner of Domestic Taxes v ICEA Lion General Insurance Company Limited [2025] KEHC 14865 (KLR) Background This appeal arose from a compliance audit conducted by KRA on ICEA Lion General Insurance Company Limited. Following the audit, KRA issued a notice of assessment demanding additional taxes comprising of Corporation Tax and Value Added Tax, inclusive of […]

High Court Redefines VAT Liability for Digital Platform Operators

Commissioner of Domestic Taxes v Sendy Limited Income Tax Appeal E137 of 2024 Background Sendy Limited operates a digital marketplace connecting third-party transporters with customers who need delivery services earning commission income from transporters using its platform. Sendy won an appeal against an additional KRA VAT assessment at the Tax Appeals Tribunal finding that Sendy […]

When Does the Burden of Proof Shift From Taxpayer to KRA?

Commissioner of Investigations and Enforcement v Traneshvi Limited Income Tax Appeal E142 of 2023 (2025) Background Traneshvi Limited operates a real estate business generating rental income through 11-month renewable tenancy agreements. 2018: KRA conducted an audit covering tax years 2015-2017 which reconciled with the company’s declared rental income and verified claimed expenses. No issues were […]

How KRA’s Delay Cost Them the Case – A Taxpayer’s Win!

Section 51(11) of the Tax Procedures Act (TPA) imposes mandatory timelines (60 days) for the Commissioner to issue an objection decision. These timelines are not procedural formalities but critical safeguards to ensure taxpayer rights and business certainty. Delays undermine commerce, as taxpayers cannot plan effectively without timely resolutions. Case study: Panari Centre Limited v Commissioner of Legal Services & […]