National Social Security Fund Board of Trustees vs. Commissioner of Domestic Taxes, Kenya Revenue Authority [2016] eKLR;
Taxpayers are free to arrange their affairs how they choose: they are not obliged to pay the greatest possible amount of tax.
Inland Revenue Commissioners v Duke of Westminster [1936] A.C. 1 at 520, Lord Tomlin stated that taxpayers are free to arrange their affairs how they choose: they are not obliged to pay the greatest possible amount of tax.
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