Key Highlights From the United Nations Climate Change Conference (COP27) - Finance Day

Key Highlights From the United Nations Climate Change Conference (COP27) – Finance Day Background The United Nations Climate Change Conference 2022 (COP27) closed on 20th November 2022 with various key breakthroughs that are expected to impact climate change significantly. Of particular note are deliberations and resolutions passed on the ‘Finance Day’. Finance plays a key […]

High Court strikes down parts of the Law of Succession Act as unconstitutional Background In the case of Ripples International v The Attorney General & Others (Constitutional Petition No. E017 of 2021), the High Court sitting in Meru vide Judgment dated 29th September 2022, declared certain sections of the Law of Succession Act (Cap. 81) […]

High Court affirms decision by Tax Appeals Tribunal that apple concentrate is not a beverage for tariff purposes: Commissioner of Customs and Border Control v Kenya Breweries Limited Background In a Judgment delivered by Hon. Mr. Justice D. S. Majanja on 31st October 2022, the High Court in Income Tax Appeal E157 of 2021 Commissioner […]

Background On 19th September 2022, in Petition No. 38 of 2014 – Kenya Tea Growers Association & 8 others v. National Social Security Fund Board & Others a three-Judge bench of the Employment and Labour Relations Court (ELRC) declared the National Social Security Fund Act, 2013 (the NSSF Act) to be unconstitutional. In their Judgment, […]

On 17th August 2022, in Omwanza Ombati v. The Hon. Chief Justice, The President of the Supreme Court & 4 Others (2022) eKLR, the High Court (Thande, J) quashed the Supreme Court (Presidential Election Petition) (Amendment) Rules, 2022 (“the Rules”) on the basis that the Rules were unconstitutional for firstly, usurping the legislative power, a […]

Introduction The Children Act No. 29 of 2022 (the ‘Act’) was assented to by the President on 6th July 2022 with a commencement date of 26th July 2022. It repealed the Children Act No. 8 of 2001 (the ‘Repealed Act’). The effect of this is that from 26thJuly 2022, the Repealed Act ceased to be […]

Court strikes down National Social Security Fund Act, 2013 as Unconstitutional Background On 19th September 2022, in Petition No. 38 of 2014 – Kenya Tea Growers Association & 8 others v. National Social Security Fund Board & Others a three Judge bench of the Employment and Labour Relations Court (ELRC) declared the National Social Security […]

Deposit before tax appeals to the High Court: Analysis of the proposed amendment contained in the Finance Bill, 2022 Background On 7th April 2022, the Cabinet Secretary to the National Treasury (“the Cabinet Secretary”) read out the proposed 2022/23 National Budget to the National Assembly. One of the legislative amendments proposed therein was a requirement […]

Operationalisation of the Registration of Digital Credit Providers Further to our previous alert, the Central Bank of Kenya (CBK) on 17th May 2022 issued a notice that all unregulated Digital Credit Providers (DCPs) are required to apply to CBK for licensing by 17th September 2022, or they will cease operation. Consequently, it is reiterated that […]

1. TAX APPEALS TRIBUNAL ACT The Finance Bill, 2022 went through the First Reading on 13th April 2022. We provide below a summary of the proposed amendments the Bill seeks to make to various Tax Laws. a) Deposit before appealing to the High Court The Bill proposes an amendment to the Tax Appeals Tribunal Act […]