CMS Kenya / Daly Inamdar Advocates
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ESG – Environmental, social and governance
The article discusses the growing importance of ESG (Environmental, Social, and Governance) criteria in corporate strategies, driven by investors, customers, and regulators. It highlights how ESG now influences various sectors, including energy, finance, and urban planning. The firm provides legal advice on ESG-related matters such as climate change strategies, due diligence, sustainable supply chains, and green finance. The article emphasizes a multidisciplinary approach to help clients navigate ESG risks and opportunities.
Company Secretarial and Corporate Trustee Services
Daly Inamdar Secretarial Services, a division of CMS Daly Inamdar, offers comprehensive company secretarial services, including statutory record maintenance, company formation, corporate health checks, and meeting management. They ensure compliance with the Companies Act (Cap 486) and provide services beyond minimum requirements. The team includes licensed Certified Public Secretaries and has access to legal practitioners for expert advice on company law and compliance.
Salient provisions of the Public Benefits Organizations Regulations, 2026
Kenya’s Public Benefits Organizations Regulations, 2026 operationalize the Public Benefits Organizations Act, 2013, establishing a public benefit test for registration, mandatory registration for PBOs, and rules for international PBOs including exemption pathways. The regulations set out reporting and governance obligations, clarify permissible economic activities, and prescribe government fees for services such as registration and exemptions. Organizations should review their structures to ensure compliance with the new framework.
Statutory Power of Sale Upheld in Long-Standing Debt Recovery Dispute
The High Court ruled in favor of NCBA Bank in a long-standing debt recovery dispute, upholding the exercise of statutory power of sale. The borrower had defaulted on loans and filed multiple suits challenging the sale of charged property. The court found prior litigation on the same subject, lack of standing by the claimant, and proper exercise of the power of sale.
High Court Rejects Dependency Claims Against the Estate of the Late Honourable Simeon Nyachae
The High Court dismissed dependency claims against the estate of the late Honourable Simeon Nyachae, ruling that the applicant failed to prove a valid marriage or dependency under the Law of Succession Act. The court emphasized the need for clear and credible evidence in establishing spousal or dependant status. In a departure from the usual rule, the court awarded costs to the estate, citing the unmeritorious nature of the claims.
New Sector Specific Data Protection Guidelines
On 11th November 2025, the Office of the Data Protection Commissioner (ODPC) published eight sector-specific guidance notes to promote lawful and responsible processing of personal data. The guidelines cover biometric data, children's data, public sector, MSMEs, journalistic purposes, historical/statistical purposes, research purposes, and publications of recorded media. Data handlers in these sectors must comply with the new guidelines, and failure to do so may result in legal risks, reputational damage, and penalties.
Victory at the Tax Appeals Tribunal: Successful Defence Against Customs Reclassification
CMS Kenya secured a favorable ruling from the Tax Appeals Tribunal in three customs disputes involving the reclassification of imported fertilizer products. The Kenya Revenue Authority had argued that the products were chemical preparations under Chapter 38, but the Tribunal held they were properly classifiable as fertilizers under Chapter 31. The firm successfully demonstrated that the products' essential character derived from their main components and that the Commissioner misapplied the General Interpretative Rules.
The Fate of Nairobi’s Urban Skylines
The Court of Appeal in Kenya ruled on a dispute over high-rise development approvals on Rhapta Road, Nairobi. It upheld existing approvals where no illegality was found but clarified that the area falls under Zone 3C, capping building heights at 20 floors. The court directed Nairobi City County to complete and gazette updated zoning instruments within six months. Pending applications will be assessed under current laws and interim policies pending the new framework.
Inclusion at Work: Key Employment Law Shifts under Kenya’s New Persons with Disabilities Act, 2025
Kenya's Persons with Disabilities Act, 2025, enacted on 8 May 2025, introduces binding employer obligations including a 5% job reservation for persons with disabilities in workplaces with 20+ employees, mandatory reasonable accommodations, and an assistive allowance. The Act expands the definition of disability to include psychological impairments and grants employees with disabilities a later retirement age (five years beyond normal retirement) and enhanced tax incentives for employers. It also allows direct High Court redress for rights violations. Employers must review policies and comply to avoid liability.
Court of Appeal Clarifies Enforcement Mechanism for WIBA Awards
The Court of Appeal in Charles v Cheto [2025] KECA 784 held that enforcement of Work Injury Benefits Act (WIBA) awards lies with the Employment and Labour Relations Court (ELRC). The ELRC's role is limited to adoption of the award and cannot entertain merit-based challenges; adoption makes the award enforceable as a court judgment. Once the statutory period for objection or appeal lapses, the only remedy is judicial review to quash the award, which must be filed before adoption proceedings conclude. The decision underscores finality of unchallenged awards and prohibits tactical delays at the enforcement stage.