Tax Lawlegal & regulatory updates

Kenya Gaming Tax Revenue Hits Ksh 22 Billion Shillings

Kenya earned Ksh 22.3 billion in taxes from licensed gaming firms in 2023/24. The Association of Gaming Operators Kenya attributes the rise in tax revenue to excise duty on stakes and withholding tax on winnings.

Malawi High Court: Foreign Artists Must Comply with Stricter Tax Licensing Rules

Malawi has tightened tax and licensing requirements for foreign artists performing in the country. Event organizers bringing international performers will have to meet more stringent tax and regulatory requirements.

Adidas Wins Preliminary Injunction Against Hall of Fame Sports Memorabilia

BC Law Society's 2025 Annual Report Highlights Indigenous Initiatives

The Law Society of British Columbia has released its 2025 annual report, detailing progress on various initiatives including Indigenous and mental health priorities. The report highlights the law society's development of a new strategic plan centered around values such as integrity, transparency, reconciliation, inclusion, innovation, and responsiveness. This plan is aimed at fulfilling regulatory functions and advancing key areas of focus amidst significant change. The establishment of an Indigenous Initiatives department is also noted, with a focus on improving mental health in the legal profession through expanded resources and programs. The report's significance lies in its emphasis on addressing systemic issues within the legal profession. The law society's efforts to promote reconciliation and inclusion are particularly noteworthy, given the ongoing challenges faced by Indigenous communities in Canada. Furthermore, the prioritization of mental health initiatives reflects a growing recognition of the importance of lawyer well-being. The relevant statutes and regulations involved include the Legal Professions Act, which is currently being challenged by the law society and the Trial Lawyers Association of British Columbia. The Supreme Court of British Columbia's dismissal of this challenge has been appealed by both parties. The establishment of an Indigenous Initiatives department also suggests a commitment to addressing the historical and ongoing impacts of colonialism on Indigenous communities. The key parties involved include the Law Society of British Columbia, the Trial Lawyers Association of British Columbia, and the Supreme Court of British Columbia. Practitioners should monitor developments related to the appeal of the Legal Professions Act challenge and the implementation of the law society's new strategic plan.

Kenya's Tax Regime Must Offer Predictable Policies for Long-Term Investment

Kenya must provide a predictable and stable tax regime to attract more domestic and foreign investment, industry experts have said, warning that frequent policy changes are increasing investor risk and undermining long-term business confidence. Speaking during the Capital FM Investment, Trade and Opportunity Town Hall at Strathmore University, the panelists argued that while taxation is essential for funding public services, policy certainty—not just tax incentives—has become one of the most important factors influencing investment decisions. They said investors are willing to pay taxes provided the rules remain clear, transparent and consistent throughout the life of their investments. The legal significance of this development cannot be overstated. A stable tax regime is essential for attracting long-term investment, which is critical for Kenya's economic growth and development. The country needs a predictable environment that allows businesses to plan and invest with confidence. This is particularly important in the context of Kenya's Vision 2030, which aims to transform the country into a newly industrializing, middle-income economy by 2030. The legal context of this issue is governed by various statutes and regulations, including the Income Tax Act, the Value Added Tax Act, and the Companies Act. The Kenyan tax system is based on a self-assessment model, where taxpayers are required to file their own returns and pay taxes accordingly. However, frequent policy changes have created uncertainty and increased investor risk, undermining long-term business confidence. The key parties involved in this issue include industry experts, investors, and the government. The panelists at the Capital FM Investment, Trade and Opportunity Town Hall included Sameer Raja, Assistant General Manager and Investment Advisor at I&M Capital Limited, and Onesmus Kiema, Associate Director for Tax and Regulatory Services at KPMG East Africa. The government has a critical role to play in providing a stable tax regime that attracts investment and promotes economic growth. Practitioner takeaway: Attorneys and businesses should monitor the development of Kenya's tax regime and advocate for policy certainty and stability. This can be achieved through engagement with policymakers, industry associations, and other stakeholders. Businesses should also consider seeking advice from tax experts to navigate the complexities of Kenya's tax system.

Zambia's Kampyongo Questions Police Promotions Amid Reforms

Asimenye Simwaka WAFCON availability uncertain due Commonwealth Games commitment

Malawian sprinter Asimenye Simwaka’s availability for the Scorchers’ second fixture against Egypt at the 2026 Women’s Africa Cup of Nations (Wafcon) is doubtful due to her participation in the Commonwealth Games underway in Glasgow, Scotland. The athlete has progressed to the finals of both the women’s 200 and 400 metres events. The significance of this development lies in its impact on Malawi's sporting ambitions at Wafcon. Asimenye Simwaka is a key player for the Scorchers, and her absence may affect their chances of success in the tournament. The government and sports authorities should be aware of this situation and take necessary steps to ensure that Malawi’s athletes are adequately prepared for international competitions. The relevant statutes and regulations involved in this development are likely to be the Sports Act, which governs the administration of sports in Malawi. This act aims to promote and develop sports in the country, as well as ensure fair play and good governance. The courts may also play a role in resolving disputes related to sports competitions. The key parties involved in this development are Asimenye Simwaka, who is the affected athlete, and the Scorchers team management. Practitioners should monitor this situation closely, as it has the potential to impact Malawi's sporting performance at Wafcon.

Zambia Tax Appeal Tribunal strengthened to boost confidence, revenue

The Zambian government has announced plans to strengthen its tax dispute resolution mechanism, with Secretary to the Treasury Felix Nkulukusa emphasizing the importance of an efficient appeals system in boosting taxpayer confidence and domestic revenue collection. This move comes as the country seeks to increase its domestic resource mobilization and sustain economic growth. The legal significance of this development lies in its potential impact on businesses and taxpayers in Zambia. An effective tax dispute resolution mechanism can help reduce delays and uncertainty, allowing companies to plan and invest with greater confidence. Furthermore, a strengthened appeals system can also enhance the overall transparency and fairness of the tax administration process. From a legal context perspective, this initiative is likely to involve amendments to existing legislation or regulations governing tax disputes in Zambia. The Tax Appeal Tribunal, which will be at the forefront of this effort, may need to be reconstituted or reformed to ensure its efficiency and effectiveness. The government's emphasis on taxpayer confidence suggests that it may also consider introducing measures to improve communication and transparency in the tax administration process. The key parties involved in this development are the Zambian government, led by Secretary to the Treasury Felix Nkulukusa, and the Tax Appeal Tribunal. Businesses and taxpayers in Zambia will also be closely watching this initiative, as it has the potential to impact their operations and financial planning. Practitioners should monitor developments in this area, particularly any proposed legislative changes or reforms to the tax dispute resolution mechanism.

Canada Tax Court Upholds Reassessment of Life Insurance Premiums Income

Canada's Tax Court has dismissed a taxpayer's appeal against the minister of national revenue's reassessment based on a finding that the income should have included investment income from the return of life insurance premiums. This decision is significant for practitioners as it clarifies the treatment of investment income from life insurance policies under the Income Tax Act. The court's ruling has implications for taxpayers who receive proceeds from matured term life insurance policies and must report this income on their tax returns. The relevant provisions of the Income Tax Act, 1985, are at issue in this matter. Specifically, the court addressed the question of what the policy's adjusted cost basis should be in the taxpayer's case, citing paragraph (a) of item 'L' which reduces the adjusted cost basis by the 'net cost of pure insurance'. The court recognized that the taxpayer was asserting the material fact that the net cost of pure insurance was nil. The key parties involved in this matter are the taxpayer, the minister of national revenue, and the Tax Court. Practitioners should be aware of this decision as it provides guidance on the treatment of investment income from life insurance policies under the Income Tax Act.