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Understanding Kenya’s CGT Turning Point: How the 2022 Rate Change, the Haria Ruling, LSK v KRA, and the Finance Act 2023 Redefined “Transfer”
When Kenya’s Finance Act 2022 came into effect on 1 January 2023, few anticipated that the most contentious battles would arise not from the rate itself, but from the question of timing . The period between December 2022 and January 2023 became a technical minefield for taxpayers who had completed share transfer transactions under the old 5% regime only to face KRA reassessments at 15% based on transfer registrations completed in the new year. What followed was a legal and ad
CPA, Isaac Alaka
3 days ago3 min read
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