We are pleased to share with you this first issue of the Tax Case Summaries of the decisions issued by the Tax Appeals Tribunal (“TAT”). On an annual basis, the TAT deals with cases now running into the hundreds and at any given week they render decisions on various tax issues. These decisions are helpful in providing judicial jurisprudence on questions of law and instructive guidelines on the required standards of practice in tax administration.
The summaries are intended to provide a quick read to anyone interested in tax – especially officers of the Kenya Revenue Authority, tax agents, legal practitioners, policy makers and the public in general.
The “Index” section highlights the key issue(s) under consideration by the TAT and is not an indication that the issue(s) highlighted are the only issues raised by the parties.
Source PwC
