THE LITERAL INTERPRETATION RULE IN TAX STATUTES: THE BARCLAYS AND THE COMMISSIONER OF DOMESTIC TAXES CASES

Abdullahi Ali

Authors

  • Abdullahi Ali Kabarak University

DOI:

https://doi.org/10.58216/ajcl.v2i1.275

Abstract

Traditionally, tax statutes have been interpreted in a literal and strict manner. Proponents of the literal interpretation of tax statutes approach (also
referred to as the ‘traditional approach’) have in principle carried sway for the
basic reason that the punitive nature of a tax law demands that the taxpayer
ought to know in unambiguous and clear terms whether and how exactly
they are liable for tax. This issue was addressed by the High Court and the
Court of Appeal in the cases between Barclays Bank of Kenya Limited and
the Kenya Revenue Authority’s Commissioner of Domestic Taxes. This case
review assesses these cases and the impact of the resulting jurisprudence
on the interpretation of tax statues in Kenya.

Downloads

Download data is not yet available.

Author Biography

Abdullahi Ali, Kabarak University

Abdullahi Ali is an advocate of the High Court of Kenya. He holds an LLB from Strathmore
University and is currently completing his ACCA qualification. He is an Associate at ALN Kenya|
Anjarwalla and Khanna LLP where he specialises on tax and corporate matters. He was previously
editor at Strathmore University Press and has published in various academic journals

Downloads

Published

2023-04-18

How to Cite

Ali, A. (2023). THE LITERAL INTERPRETATION RULE IN TAX STATUTES: THE BARCLAYS AND THE COMMISSIONER OF DOMESTIC TAXES CASES: Abdullahi Ali. African Journal of Commercial Law, 2(1), 199–211. https://doi.org/10.58216/ajcl.v2i1.275