Family-Owned Businesses (FOBs) form a significant part of the economy’s backbone and contribute substantially to the GDP. Most big businesses today started off as family-owned businesses, and many s...
In recognition of the role the financial sector plays in meeting the Nationally Defined Contributions (NDCs) submitted to the United Nations Framework Convention on Climate Change (UNFCC), the Central...
The Digital Credit Providers ("DCP") regulation, now referred to as Non-Deposit Taking Credit Businesses ("NDTB") regulation following the Business Laws (Amendment) Act, 2024, has undergone significan...
Family trusts have become an increasingly popular tool in estate planning, especially in Kenya. A family trust allows the settlor (the person creating the trust) to transfer property (both movable and...
The utilisation of overpaid tax or tax credit to offset any outstanding tax liability constitutes a refund of the overpaid tax. To do so, the procedure outlined under Section 47 of the Tax Procedures ...
The Court declares Legal Notice No. 112 of June 2019 Unconstitutional, ruling that the stamp duty exemption granted for the CBA–NIC merger failed to meet the public interest test. In a strongly word...
Section 51 (3) of the Tax Procedures Act (TPA) provides that: - A Notice of Objection shall be treated as validly lodged by a taxpayer under subsection (2) if—...
A major step toward regulating virtual assets and service providers in Kenya was taken on March 17, 2025, when the Government of Kenya published the Virtual Asset Service Providers (VASPs) Bill, 2025 ...
Curious about the CAK's criteria for approving mergers and acquisitions in Kenya? Explore the 6 key factors for merger approval and avoid costly fines!...
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