Lecture 1 Β· I&M defeated a KSh713 million tax claim by tracing the entry.
π»ππ πͺπππ πΉπππ: The bank won by showing how a KSh1.31 billion adjustment moved between its accounts without producing income or a tax deduction. Its records were already before KRA. The dispute survived because the authority misread them.
I&M Bank Narok Branch
A tax authority asks your finance team to justify a KSh1.31 billion bad-debt deduction. Your team replies that it never claimed one.
Put yourself in the CFOβs chair. Before approving the response, what would you ask them to produce?
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Lecture 2 Β· KRAβs own letter saved Maisha Mabati KSh 1.44bn.
π»ππ πͺπππ πΉπππ: The Tax Appeals Tribunal held the Commissioner to a VAT exemption it had confirmed three times. The company won. Its board should never have needed to.
Tax and financial judgement Β· 6 min read
Lecture 5 Β· Pesapal won its VAT case. Parliament changed the law.
π»ππ πͺπππ πΉπππ: The High Court ruled that a payment company moving money for merchants supplies an exempt financial service. Ten months later, the Finance Act 2026 taxed that service.
Tax and financial judgement Β· 4 min read Β· Paid