Executive summary

On 31 March 2021, the High Court of Kenya ruled that a person qualified for a commercial building allowance (CBA) from 1 January 2010 as long as they met the conditions set out in Paragraph 1(1) (ee) of the Second schedule (now repealed) to the Income Tax Act (ITA).

A person was thus entitled to claim a CBA on capital expenditure incurred on the expansion or substantial renovation …