Kenya’s Supreme Court finally delivered a landmark decision on the Finance Act 2023, which comes off the back of a prolonged period of legal uncertainty and public dissent.
Although the court effectively overturned the Court of Appeal's declaration of the entire Finance Act 2023 as unconstitutional, this ruling delivered last week on October 29 offers a clearer path forward for taxpayers, businesses, and policymakers by upholding most provisions of the Act.
