Ian Ounoi

Trainee Advocate
Nairobi

News

High Court upholds the tax reality for Kenya’s private equity deal environment
Corporate & Commercial Law

High Court upholds the tax reality for Kenya’s private equity deal environment

Kenya’s High Court in ECP Kenya Limited v the Kenya Revenue Authority HCCOMMITA/E215/2023 has upheld a decision from the Tax Appeals Tribunal (the TAT) in ECP Kenya Limited v Commissioner...

Protecting Dignity in the Workplace: Court reinforces employers’ duties in sexual harassment claims
Employment Law

Protecting Dignity in the Workplace: Court reinforces employers’ duties in sexual harassment claims

The Employment and Labour RelationsCourt in Faith Viloko v Grand Café Indian Cuisine & Another KEELRC 2688 (2 October 2025) (Judgment) has reaffirmed that sexual harassment in the...

A landmark shift in rights, compliance and inclusion with Kenya’s new Persons with Disabilities Act
Corporate & Commercial Law

A landmark shift in rights, compliance and inclusion with Kenya’s new Persons with Disabilities Act

The Persons with Disabilities Act 4 of 2025 (the PWD Act), which was assented to on 8 May 2025 and commenced on 27 May 2025, represents an overhaul of Kenya’s disability rights framework....

Kenya enacts the Conflict of Interest Act, 2025: What businesses need to know
Corporate & Commercial Law

Kenya enacts the Conflict of Interest Act, 2025: What businesses need to know

The Conflict of Interest Act 11 of 2025 (the Act) was assented to on 30 July 2025 and came into force on 19 August 2025, repealing the Public Officer Ethics Act. The Act establishes...

Finance Bill 2025 - Impact on the Financial and Investment Sector
Tax & Exchange Control

Finance Bill 2025 - Impact on the Financial and Investment Sector

Kenya’s Finance Bill, 2025 sets the stage for major changes in the financial and investment sector, balancing targeted incentives with new limitations.

Court affirms the binding nature of articles of association in shareholder disputes
Corporate & Commercial Law

Court affirms the binding nature of articles of association in shareholder disputes

In a ruling delivered on 21 May 2025 in Kagau and Another v Nyaga and Another; Kangerwe Holding Company Limited (Interested Party) (Commercial Case E003 of 2024 ) KEHC 6418 (KLR) the...

Kenya Budget FY 2025/26 highlights: What’s new, what’s next?
Tax & Exchange Control

Kenya Budget FY 2025/26 highlights: What’s new, what’s next?

On 12 June 2025, the Cabinet Secretary for the National Treasury and Economic Planning delivered the Budget Speech themed “Stimulating Sustainable Economic Recovery for Improved Livelihoods,...

Kenya Finance Bill 2025 - Impact on Housing, Real Estate and Construction
Tax & Exchange Control

Kenya Finance Bill 2025 - Impact on Housing, Real Estate and Construction

Kenya’s Finance Bill, 2025 proposes sweeping tax changes that could significantly impact the housing, real estate, and construction.

Unpacking the Kenya Finance Bill 2025: What's changing?
Tax & Exchange Control

Unpacking the Kenya Finance Bill 2025: What's changing?

Kenya's Finance Bill, 2025 (Bill) came out on Wednesday 30April2025. 

Is a cash tax refund application dead on arrival? Lessons for the Finance Bill, 2025
Tax & Exchange Control

Is a cash tax refund application dead on arrival? Lessons for the Finance Bill, 2025

The Tax Appeals Tribunal (Tribunal) has recently issued a significant decision in Nabo Africa Funds v Commissioner of Domestic Taxes (Tax Appeal E334 of 2024) KETAT 141 (KLR) (21 February...

Compliance crackdown: Is your company at risk of being deregistered?
Corporate & Commercial Law

Compliance crackdown: Is your company at risk of being deregistered?

== Duty of a company to lodge a copy of the register of beneficial ownership with the Registrar Pursuant to section 93A of the Companies Act, Cap 486 (Companies Act), every company...

High Court clarifies legal recourse for income tax exemption rejections
Tax & Exchange Control

High Court clarifies legal recourse for income tax exemption rejections

Tax exemptions are provisions in tax laws that relieve certain individuals, organisations or transactions from paying specific taxes. They are often granted to promote social and economic objectives,...

2025 Payslip Overhaul: Housing Levy and SHIF Become Allowable Deductions as NSSF Contributions Surge
Tax & Exchange Control

2025 Payslip Overhaul: Housing Levy and SHIF Become Allowable Deductions as NSSF Contributions Surge

This alert outlines significant changes to your 2025 payslips, focusing on the introduction of allowable deductions for the Affordable Housing Levy (AHL) and Social Health Insurance...

Disposal of seized motor vehicles by banks, through auction, is subject to VAT
Banking, Finance & Projects

Disposal of seized motor vehicles by banks, through auction, is subject to VAT

In a landmark ruling in KCB Bank Kenya Limited v Commissioner Legal Services & Board Co-ordination (Tax Appeal E023 of 2024) , the Tax Appeals Tribunal (Tribunal) held that value-added...

Disposal of seized motor vehicles by banks, through auction, is subject to VAT
Tax & Exchange Control

Disposal of seized motor vehicles by banks, through auction, is subject to VAT

In a landmark ruling in KCB Bank Kenya Limited v Commissioner Legal Services & Board Co-ordination (Tax Appeal E023 of 2024) , the Tax Appeals Tribunal (Tribunal) held that value-added...

High Court upholds the tax reality for Kenya’s private equity deal environment
Corporate & Commercial Law

High Court upholds the tax reality for Kenya’s private equity deal environment

Kenya’s High Court in ECP Kenya Limited v the Kenya Revenue Authority HCCOMMITA/E215/2023 has upheld a decision from the Tax Appeals Tribunal (the TAT) in ECP Kenya Limited v Commissioner...

Protecting Dignity in the Workplace: Court reinforces employers’ duties in sexual harassment claims
Employment Law

Protecting Dignity in the Workplace: Court reinforces employers’ duties in sexual harassment claims

The Employment and Labour RelationsCourt in Faith Viloko v Grand Café Indian Cuisine & Another KEELRC 2688 (2 October 2025) (Judgment) has reaffirmed that sexual harassment in the...

A landmark shift in rights, compliance and inclusion with Kenya’s new Persons with Disabilities Act
Corporate & Commercial Law

A landmark shift in rights, compliance and inclusion with Kenya’s new Persons with Disabilities Act

The Persons with Disabilities Act 4 of 2025 (the PWD Act), which was assented to on 8 May 2025 and commenced on 27 May 2025, represents an overhaul of Kenya’s disability rights framework....

Kenya enacts the Conflict of Interest Act, 2025: What businesses need to know
Corporate & Commercial Law

Kenya enacts the Conflict of Interest Act, 2025: What businesses need to know

The Conflict of Interest Act 11 of 2025 (the Act) was assented to on 30 July 2025 and came into force on 19 August 2025, repealing the Public Officer Ethics Act. The Act establishes...

Finance Bill 2025 - Impact on the Financial and Investment Sector
Tax & Exchange Control

Finance Bill 2025 - Impact on the Financial and Investment Sector

Kenya’s Finance Bill, 2025 sets the stage for major changes in the financial and investment sector, balancing targeted incentives with new limitations.

Court affirms the binding nature of articles of association in shareholder disputes
Corporate & Commercial Law

Court affirms the binding nature of articles of association in shareholder disputes

In a ruling delivered on 21 May 2025 in Kagau and Another v Nyaga and Another; Kangerwe Holding Company Limited (Interested Party) (Commercial Case E003 of 2024 ) KEHC 6418 (KLR) the...

Kenya Budget FY 2025/26 highlights: What’s new, what’s next?
Tax & Exchange Control

Kenya Budget FY 2025/26 highlights: What’s new, what’s next?

On 12 June 2025, the Cabinet Secretary for the National Treasury and Economic Planning delivered the Budget Speech themed “Stimulating Sustainable Economic Recovery for Improved Livelihoods,...

Kenya Finance Bill 2025 - Impact on Housing, Real Estate and Construction
Tax & Exchange Control

Kenya Finance Bill 2025 - Impact on Housing, Real Estate and Construction

Kenya’s Finance Bill, 2025 proposes sweeping tax changes that could significantly impact the housing, real estate, and construction.

Unpacking the Kenya Finance Bill 2025: What's changing?
Tax & Exchange Control

Unpacking the Kenya Finance Bill 2025: What's changing?

Kenya's Finance Bill, 2025 (Bill) came out on Wednesday 30April2025. 

Is a cash tax refund application dead on arrival? Lessons for the Finance Bill, 2025
Tax & Exchange Control

Is a cash tax refund application dead on arrival? Lessons for the Finance Bill, 2025

The Tax Appeals Tribunal (Tribunal) has recently issued a significant decision in Nabo Africa Funds v Commissioner of Domestic Taxes (Tax Appeal E334 of 2024) KETAT 141 (KLR) (21 February...

Compliance crackdown: Is your company at risk of being deregistered?
Corporate & Commercial Law

Compliance crackdown: Is your company at risk of being deregistered?

== Duty of a company to lodge a copy of the register of beneficial ownership with the Registrar Pursuant to section 93A of the Companies Act, Cap 486 (Companies Act), every company...

High Court clarifies legal recourse for income tax exemption rejections
Tax & Exchange Control

High Court clarifies legal recourse for income tax exemption rejections

Tax exemptions are provisions in tax laws that relieve certain individuals, organisations or transactions from paying specific taxes. They are often granted to promote social and economic objectives,...

2025 Payslip Overhaul: Housing Levy and SHIF Become Allowable Deductions as NSSF Contributions Surge
Tax & Exchange Control

2025 Payslip Overhaul: Housing Levy and SHIF Become Allowable Deductions as NSSF Contributions Surge

This alert outlines significant changes to your 2025 payslips, focusing on the introduction of allowable deductions for the Affordable Housing Levy (AHL) and Social Health Insurance...

Disposal of seized motor vehicles by banks, through auction, is subject to VAT
Banking, Finance & Projects

Disposal of seized motor vehicles by banks, through auction, is subject to VAT

In a landmark ruling in KCB Bank Kenya Limited v Commissioner Legal Services & Board Co-ordination (Tax Appeal E023 of 2024) , the Tax Appeals Tribunal (Tribunal) held that value-added...

Disposal of seized motor vehicles by banks, through auction, is subject to VAT
Tax & Exchange Control

Disposal of seized motor vehicles by banks, through auction, is subject to VAT

In a landmark ruling in KCB Bank Kenya Limited v Commissioner Legal Services & Board Co-ordination (Tax Appeal E023 of 2024) , the Tax Appeals Tribunal (Tribunal) held that value-added...

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