Audit Triggers
Actionable insights from legal citations and institutional intelligence for legal professionals.
| Citation | Industry | Audit Point / Trigger | Outcome |
|---|---|---|---|
| Taylor Winch (Coffee) Limited v Commissioner of Domestic Taxes. | Purchase and supply of coffee to its sister company in Switzerland | Interest free loans | Read Full Analysis |
| Joseph Muriithi Ndirangu-v-Commissioner of Domestic Taxes-TAT No.202 of 2018-Judgement | Hardware | Taxpayer made vatable supplies to Kenya Forestry Services and did not declare VAT. | Read Full Analysis |
| Tile and Carpet Centre Limited v Commissioner of Domestic Taxes | Whether the Appellant borrowed funds from a commercial bank to finance the purchase of land on behalf of a related company and if so whether part of the interest on those borrowings should -, be restricted and disallowed for corporation tax purposes to the extent of the monies deposited with the Advocates. | Read Full Analysis | |
| Katsran Motors Limited-v-Commissioner of Domestic Taxes-TAT No.13 of 2018-Judgement | Selling TATA branded trucks from Mumbai | Appellant supplied five trucks to Dittman but the supply was not declared for VAT purposes | Read Full Analysis |
| Toyota Kenya Limited v Commissioner of Customs Services | Sole distributor of Yamaha motorcycles amongst other brands. | The Duty Remissions Committee and Customs conducted an inspection of Toyota's operations prior to gazettement. The Law clearly stipulates the process for gazettement and degazettement which must be strictly adhered to. | Read Full Analysis |
| KCB Bank Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.526 of 2019-Judgement | Financial | Industry wide- Excise duty | Read Full Analysis |
| Ushindi Exporters Limited v Commissioner of Domestic Taxes. | Triggered by a report from the Kenya National Assembly to the Respondent to carry out an investigation into gold that had been allegedly smuggled into Kenya from DRC Congo and other places. | Read Full Analysis | |
| KCB Insurance Agency Limited-v-Commissioner of Domestic Taxes-TAT No.430 of 2020-Judgement | Financial | Industry wide- Excise Duty | Read Full Analysis |
| Valley View Limited v Commissioner of Domestic Taxes | Family Owned Company | Capital gain vs. Trading Gain | Read Full Analysis |
| Ken Iron and Steel Limited-v-Commissioner of Investigations _ Enforcement-TAT No.232 of 2018-Judgement | Construction | Missing Trader | Read Full Analysis |