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TECHNOLOGY LAW

Artificial Intelligence (AI) and the Erosion of Legal Accountability (A Judicial Warning from the Kenyan Courts)

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As artificial intelligence becomes increasingly embedded in legal practice, courts are beginning to confront a critical question: does efficiency come at the cost of accountability? A recent warning from the Kenyan High Court highlights the risks of unverified AI-generated legal content, emphasizing that while technology can assist, it cannot replace the advocate’s duty of accuracy, diligence, and professional judgment.

REAL ESTATE LAW

Capital Gains Tax on Inherited Property in Kenya: The Rebasing Principle, Landmark Cases, and the Five-Year Rule

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Inheriting property in Kenya no longer means facing Capital Gains Tax with a zero cost base. Recent court decisions and legislative reforms have clarified how beneficiaries should calculate tax when selling inherited assets. The introduction of the rebasing principle—alongside the Finance Act 2023’s five-year rule—has reshaped the tax landscape, making timing, valuation, and proper documentation critical. Understanding these changes can mean the difference between a manageable tax outcome and a costly mistake.