Ogeka Gechanga - Advocate & Legal Consultant

17/07/2026

Double taxation arises where comparable taxes are imposed by two or more countries on the same taxpayer, in respect of the same income or capital, for the same period. It is a familiar friction in cross-border trade and investment where income is earned in one country (the source jurisdiction) and received by a person resident in another (the residence jurisdiction), and both assert taxing rights. Left unrelieved, this overlap inflates the effective tax burden.

13/07/2026

Section 42 of the Tax Procedures Act empowers the Commissioner to recover unpaid taxes through Agency Notices. However, that power is subject to important statutory limitations.

Where a taxpayer has lodged an objection or filed an appeal within the prescribed timelines, Section 42(14) limits the Commissioner's ability to issue Agency Notices for the disputed tax liability.

07/07/2026

The Environment and Land Court, in Kitonga & 2 Others v Hashtag Biz Hub Company Limited (Environment and Land Appeal No. E036 of 2025), held that a land sale agreement which does not comply with the witness attestation requirement under Section 3(3) of the Law of Contract Act is unenforceable and cannot form the basis of a legal claim. The Court reaffirmed that compliance with the statutory ex*****on requirements for contracts relating to the disposition of interests in land is mandatory and substantive, rather than a mere procedural formality.

02/07/2026

“Entry into land as a result of a contract or a sale agreement that is not completed especially by no fault of the purchaser can be deemed as adverse … the sale agreement was not completed but the respondents had moved in and occupied the land for thirty years and erected structures.”

Mativo, Gachoka & Okello JJ.A, in Okul & another v Ondieki & 3 others, Civil Appeal No. E041 of 2021 [2026] KECA 882 (KLR)

02/07/2026

“Once property is attached pursuant to a court decree, it is placed under the custody of the law (pignus judiciale). Any interference with, alteration of, or private alienation of that property without the Court’s leave is prohibited and may be considered void.” - Mativo & Gachoka JJ.A, KUDHEIHA v Tea Hotels Limited & Others, Civil Appeal Nos. NAK E023 & E028 of 2022, Court of Appeal at Nakuru, 8 May 2026.

01/07/2026

Section 120 (2) of the Land Act states that 'Where there is an urgent necessity to acquire land, and delaying the acquisitior py following the normal compulsory acquisition procedures would be contrary to the public interest, the National Land Commission may take possession of the land 15 days after the publication of the notice of intention to acquire, even if nc compensation award has yet been made..."

30/06/2026

The Environment and Land Court has reaffirmed that compliance with the ex*****on requirements under Section 3(3) of the Law of Contract Act is fundamental to the enforceability of contracts for the disposition of an interest in land.

In Kitonga & 2 Others v Hashtag Biz Hub Company Limited (Environment and Land Appeal No. E036 of 2025), the Court held that a land sale agreement that is not duly attested by a witness, as required by Section 3(3) of the Law of Contract Act, is legally unenforceable and cannot sustain a cause of action.

The Court emphasized that the statutory requirement for a land contract to be signed and each signature attested by a witness is a substantive legal prerequisite, not a mere procedural technicality capable of being cured under Article 159(2)(d) of the Constitution. Consequently, a suit founded on a non-compliant land sale agreement is incompetent from the outset.

Key Takeaway

Parties entering into land transactions must ensure strict compliance with the ex*****on formalities prescribed under Section 3(3) of the Law of Contract Act. Failure to do so renders the agreement unenforceable and may result in any suit founded upon it being struck out, regardless of the merits of the underlying transaction.

24/06/2026

Under Section 110 of the Children Act, 2022, both parents share the responsibility of maintaining their child—regardless of their marital status, custody arrangements, or where they reside.

09/06/2026

The High Court at Thika, in Kiambu Club Limited v Kiambu County Government & 2 Others [2026], has delivered a definitive victory for land tenure security and the rule of law. The Court firmly rejected the County Government’s attempt to unilaterally hive off 20 acres of land as a prerequisite for lease renewal, clarifying that "public interest" is not a blank check to bypass the Land Act. This judgment reaffirms that the National Land Commission (NLC) remains the sole constitutional facilitator for renewals, ensuring the process is governed by statutory merit rather than political negotiation.

08/06/2026

: Three High Court judges dismisses lawyer Harrison Kinyanjui’s bid to halt reading of judgment on Rigathi Gachagua’s impeachment, says he sought to delink the case from others.

Three High Court judges dismisses lawyer Harrison Kinyanjui’s bid to halt reading of judgment on Rigathi Gachagua’s impeachment, says he sought to delink the case from others.