It’s not often that the behaviour of a country’s tax authority is found by the courts to have been "irrational, arbitrary and capricious". But Kenya’s court of appeal did exactly that last week, in a case concerning more than KSh378m (about R57m) of unpaid taxes.

Export Trading Company (ETC), an export-import business based in Nairobi, first sued the Kenya Revenue Authority (KRA) in 2018 after being presented with a huge tax bill...

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