Legal Tax Alert: Deduction of the Affordable Housing Levy by Employers

On 26th June 2023, the President assented to law the contentious Finance Bill, 2023 which brought a myriad of changes among them the affordable housing levy. I have used the word contentious because shortly after the Act was assented into law, its legality was challenged at the High Court of Kenya which subsequently suspended the implementation of the Act.

Understanding Property Repairs and Maintenance: The Roles and Responsibilities of a Landlord and Tenant

In the world of property leasing, maintenance and repairs form the foundation of a healthy landlord-tenant relationship. Both landlords and tenants bear distinct responsibilities for ensuring the upkeep of a building. Whether you're a property owner or a tenant, comprehending these obligations is crucial. Let's delve into the legal framework, highlighting the duties of each party and how they contribute to a harmonious renting experience.

Current Market Analysis: A Shift in Real Estate Trends

Exciting news in the real estate sector! Recent data from the Hass Consult property index reveals a remarkable transformation in housing preferences. Over the past two decades, there has been a significant shift from detached housing to semi-detached housing and apartment-based developments.

Facilities Management In Kenya

Facilities management involves the professional oversight and coordination of various activities related to buildings, infrastructure, and services to ensure their efficient and effective operation. The field has experienced significant growth in recent years due to the expansion of commercial buildings, industrial parks, residential complexes, and other infrastructure projects across the country.

Is the Doctrine of Sanctity of a Title Absolute or Legal Fiction? (Part 2: Possessing a Title is not conclusive proof of ownership of a Property)

Person A bought a parcel of land in the 80’s and was irregularly issued with a Certificate of Title by the Nairobi land registry. Over the years there have been subsequent transfers. Currently, the land is lawfully registered to Person B who has constructed a development consisting of 100 apartments for sale after acquiring all the necessary approvals. The development was ranked as the best place to live in Nairobi in 2022, subsequently, all the apartments quickly sold off.

Is the Doctrine of Sanctity or Indefeasibility of Title Legal Fiction? (Part 1: Understanding the Doctrine of Indefeasibility of Title)

Real estate in Kenya has proven to be a lucrative investment, outperforming traditional asset classes like equities and bonds with high returns. However, real estate investment has been termed as a dangerous minefield. Echoing the rather stern warning by the Court of Appeal in Arthi Highway Developers Limited Vs West End Butchery Limited & 6 Others (2015) eKLR , “ …the land market in Kenya was/is a...

An Analysis Of The Proposed Finance Bill, 2023:The Key Changes and Impact on the Real Estate Sector

On 4th May 2023, the National Treasury tabled the Finance Bill, 2023, to the National Assembly for the first reading. The proposed Finance Bill 2023 introduces a series of significant changes and reforms to the financial landscape of the country. The Bill is a crucial component of the annual budgetary process and outlines the Government's plans for revenue generation, taxation, and fiscal policies.

Differences Between Warranties And Indemnities

In contract law, warranties and indemnities are two common forms of contractual provisions that provide remedies for breach of contract. These terms are often used interchangeably, but they have distinct differences in terms of the extent of liability, the proof required, and the obligations of the parties. Below we discuss the differences between warranties and indemnities in terms of damages, mitigation, disclosure, proof of loss, and the buyer's knowledge of the breach.

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