Real Estate, Banking & Finance
An Overview Of Personal Guarantees
A personal guarantee is a commitment made by an individual to take responsibility for fulfilling the obligations of a borrower in the event of default by the borrower....
Tax Law Advisory
Judgement Appeal Number 292 Of 2021- Aquavita Kenya Limited Vs. Commissioner Domestic Taxes
Redeemable preference shares, redeemable at an option of the holder, establish a debt obligation for accounting and tax purposes due to the expectation of future repayment....
Tax Law Advisory
Automobile Association Of Kenya Vs. Commissioner Domestic Taxes –good Tax Planning
Section 21 of the ITA, prior to an Amendment in the Finance Act 2023, exempted income received by bodies of persons that primarily serve their members as long as not less than three-quarters of such i...
Immigration & Global Mobility
Grounds Under Which A Dependant Pass May Be Invalidated In Kenya
The Government of Kenya has established various immigration controls and regulations to manage the presence of foreigners within its borders compellingly....
corporate commercial
Fine Imposed For Irregular Consummation Of A Merger
The Competition Authority imposed a fine of Kshs. 17,492,795.23 for the irregular consummation of a merger between Sika International AG and LSF11 Skyscraper Holding Company....
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corporate commercial
Summary Of The Draft Companies (foreign Companies) Regulations 2024
The Draft Companies (Foreign Companies) Regulations, 2024, provides a detailed framework for the registration, operation, and compliance requirements for foreign companies wishing to set up business i...
Tax Law Advisory
Implications Of The Withdrawal Of The Finance Bill, 2024
The President recently referred the Finance Bill, 2024 (the Bill) to Parliament with the recommendation to delete all the clauses, what next? ...
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The Sustainability, Climate Change and ESG business unit
The ‘e’ In Esg
As the world is feeling the effects of pollution and climate change manifesting in various calamities such as drought, floods, the significance of the ‘E’ in ESG is becoming increasingly undeniabl...
Construction & Infrastructure Law
Duties Of Developers And Purchasers In Off-plan Projects
A real estate developer's/vendor’s responsibilities are multifaceted. They include initiating, organizing, carrying out, and overseeing development projects. The significance of developers carrying ...
