Nicholas Gathecha
Nicholas Gathecha is an Associate in our Tax & Exchange Control practice. He brings a wealth of experience and specific expertise in taxation, including in revenue authority audit support, tax dispute resolution, tax compliance and tax advisory services, covering both domestic and international tax.
About Nicholas
About Nicholas
Nicholas began his career in 2021 as a graduate trainee in Deloitte East Africa, within its Tax & Legal department. He rose within the ranks and became a Tax Consultant, specializing in tax dispute resolution, advisory and tax policy work.
Nicholas joined CDH in 2024.
Credentials
Credentials
Education
- Master of Laws (LL.M), University of Nairobi (ongoing)
- Bachelor of Laws (LL.B), University of Nairobi
- Certified Public Accountant
Languages
Languages
- English
- Swahili
About Nicholas
Nicholas began his career in 2021 as a graduate trainee in Deloitte East Africa, within its Tax & Legal department. He rose within the ranks and became a Tax Consultant, specializing in tax dispute resolution, advisory and tax policy work.
Nicholas joined CDH in 2024.
Credentials
Education
- Master of Laws (LL.M), University of Nairobi (ongoing)
- Bachelor of Laws (LL.B), University of Nairobi
- Certified Public Accountant
Languages
- English
- Swahili
Experience
Income tax, VAT and CGT assessment- successfully represented a tier one regional bank in defending income tax, VAT and CGT assessments at the objection stage.
Tax demand- successfully represented a leading digital lender in a tax demand arising from a revenue authority audit, cutting across income tax, VAT and withholding tax, and involving cross-border related party transactions. This dispute was successfully resolved at the pre-assessment stage.
ADR- was part of a team engaged in successfully resolving ongoing cases at the High Court and the Court of Appeal through Alternative Despite Resolution (ADR) with the revenue authority.
Tax policy- successfully advocated for multiple changes in Kenya’s tax legislation and policy before the National Treasury and Parliament.
Successfully negotiated the determination of a tax dispute for a leading regional testing, inspection and certification company.
News
Lurking in the shadows: Understanding the often-overlooked capital gains tax in real estate transactions
Since its reintroduction in 2015, capital gains tax (CGT) has been somewhat overlooked by sellers and buyers in both land and realestatetransactions.
Temporary relief: Supreme Court suspends the Court of Appeal’s declaration of the Finance Act, 2023 as unconstitutional
The Supreme Court of Kenya (SC) has, through a ruling issued on 20 August 2024, suspended the Court of Appeal’s (CoA) judgment delivered on 31 July 2024, which had declared the entire...
I am not their keeper: An analysis of the impact of non-compliance with electronic tax invoice requirements and Section 17 of the VAT Act on the part of the seller or landlord in real estate transactions
Gone are the days when a buyer or tenant of real estate property only worried about the purchase price or rent. Tax compliance, on the part of the seller, now seems to be a burden...
Public participation is the fulcrum upon which the constitutionality of legislation rests: An analysis of the recent Court of Appeal decision nullifying the Finance Act, 2023
The Court of Appeal of Kenya (CoA), through its judgment issued on 31 July 2024, declared the entire Finance Act, 2023 (Act) unconstitutional. Details of what was contained in the...
Kenya Budget Speech
13 June 2024 marked a pivotal day in Kenya’s history; it is the day that the Cabinet Secretary for National Treasury and Economic Planning Prof. Njuguna Ndung’u delivered one of the...
