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Legal Alert - Nyihamukoma & Co Advocates

The National Housing Development Fund (III) – The Taxes We Ought (Not) to Pay

Ultimately, it is land and labor that produce wealth.[3] Land, considered as such, cannot have duties since it is an inanimate object. Therefore, naturally occurring resources (e.g., trees, water, etc.) should be freely available for use or consumption. As Adam Smith recognized, it is the institution of private property or, in more expressive terms, private sovereignty over property[4] that puts a price tag on these resources – and unjustly so.[5]

The National Housing Development Fund (I): What Exactly is the Problem?

Few people, if any, doubt that housing is a problem worth resolving. The Center for Affordable Housing Finance Africa (CAHF) estimates that Kenya faces a housing deficit of 80%. While the demand for housing is estimated at 250,000 units per year, only 50,000 new units are delivered annually. The National Housing Corporation estimates that Kenya faces a housing deficit of 2 million units and counting.

Matrimonial Property in the Supreme Court – Part III: A Holistic View of Matrimonial Property

If the matrimonial property belongs entirely to each spouse, it is simply incorrect to speak of them owning the property in “proportions” as the Supreme Court did. The proportion proper to each spouse is the whole. And while it is true that some people may actively mistreat, manipulate, or exploit their spouses, these problems are properly dealt with according to the logic of self-gift that animates the union of marriage. What a man has given does not belong to him anymore.

Matrimonial Property in the Supreme Court – Part II: What is Really at Stake

Here, it would be appropriate to consider what property is and its place in a marriage. In the modern context, we commonly think of property as a thing that we have the right to use without restraint (at least, in principle), and from which we have the right to exclude others.[1] Things that we own are surrounded, figuratively speaking (or even literally!),[2] by a fence. We have a right to use whatever is on our side of the fence however we want, provided that we don’t interfere with other people’s capacity to do the same. Our property is our own, and we decide what to do with it. Like our own purpose, the purpose of our property is up to us to decide.

Matrimonial property in the Supreme Court – Part I: Distribution according to spouses’ “contributions”

At the heart of this judgment lie conflicting notions of property and marriage, giving rise to divergent notions of matrimonial property. The Supreme Court and the Court of Appeal use terms falling on either side of this divide when ruling on the appropriate distribution of matrimonial property. The realities these terms signify remain the same, regardless of the actual opinions of the judges who used them.

On the applicability of the ‘in duplum’ rule to micro-finance institutions

Across several jurisdictions and eras of history, dating back even to several thousands of years ago,[1] the in duplum rule aims to prevent interest rates from skyrocketing indefinitely. Whether the in duplum rule should apply to lenders other than banks is a complex question. It is instructive to compare banks to other lenders, such as micro-finance institutions (MFIs).

On the Proposed Minimum Tax

Profit maximization as a motive bodes ill for many. Employees’ wages, product quality, fair prices, and just taxes – all of these are casualties incurred to an extent that parallels the leeway on which landholders are granted the right to absolute use and abuse of their property. The use of the corporation as a vehicle for the avoidance of taxes is certainly not without precedent.

LEGAL ALERT: The Employment and Labour Relations Court does not have jurisdiction to hear and determine constitutional issues if the dispute did not arise from an employer-employee dispute – Court of Appeal

The Court of Appeal in Kenya recently overturned a judgement by the Employment and Labour Relations Court (“ELRC”) that declared the National Social Security Fund (“NSSF”) Act unconstitutional. The Court of Appeal found that the ELRC lacked jurisdiction to consider the constitutionality of the Act as the dispute was not between an employer and employee, the sole statutory purview of ELRC’s jurisdiction. The...

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Nyihamukoma & Co AdvocatesContact us
Advocates, Commissioners for Oaths and Notaries Public.
OUR LOCATIONWhere to find us?
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P.O. Box 28491- 00200 Nairobi Kenya
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