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Gifts in contemplation of marriage

It is important to distinguish between gifts given merely to advance the donor in the acquaintance of the donee and thereby gaining a favor; and those in anticipation of or in contemplation of marriage. The former is held to be...

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STOCK EXCHANGE IN KENYA

The membership of the stock exchange entitles a company to transact business in the listed securities. Only representatives can enter the floor of the stock exchange to transact the business.  In Kenya, a member is required to pay certain fees...

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Unfair termination

Termination of Employment in Kenya The law on termination and dismissal of an employee from employment in Kenya is mainly provided for in the Constitution of Kenya 2010, the Employment Act No. 11 of 2007, and case law. a) On...

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THE RIGHT OUTFIT FOR YOUR BUSINESS

There are various options available for new business whether it is a one-man show or an undertaking with multiple persons injecting capital. For every legal entity, there is a law corresponding to it setting out its features, how the entity...

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DEADLINE FOR FILING KRA RETURNS

Every individual with a PIN has been required to file their income tax returns for every year of income. For this year the deadline will be June 30, 2021. This is a statutory requirement that if not met will attract...

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Transfer of property in kenya [part 1]

Under Kenyan law, transfer means passing of land, lease or charge from one party to another, which includes an instrument by which the passing is effected. This can either be by way of sale or gift. A transfer is said...

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Capital Gains Tax (CGT)

Capital Gains Tax is a tax chargeable on the whole of a gain, which accrues on or after 1st January 2015 on the transfer of property situated in Kenya, whether or not the property was acquired before 1st January 2015....

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