Shipping Series: Maersk Case Judgement On Demurrage

As continuation of our series on the analysis of the taxation of the demurrage charges in Kenya, for this article we shall be analyzing the April 2021 decision of the Tax Appeal Tribunal (Hereinafter the “Tribunal”) in the case of Maersk Kenya Limited Vs Commissioner of Investigation & Enforcement, TAT Appeal No. 269 of 2018 (Maersk Case).