Jn Nganga & Company Advocates

Jn Nganga & Company Advocates We are legal professionals located in Nairobi and Kiambu.

We provide quality legal services: Tax advisory, Probate and Succession, Conveyancing, Corporate and Commercial matters, and Civil and Criminal litigation.

📘 INTESTATE SUCCESSION IN KENYA (EXPLAINED SIMPLY)What happens when someone dies without a will?When a person dies witho...
30/12/2025

📘 INTESTATE SUCCESSION IN KENYA (EXPLAINED SIMPLY)
What happens when someone dies without a will?

When a person dies without a valid will, their estate is distributed according to the Law of Succession Act (Cap. 160) — not family preference or custom.

👨👩👧👦 WHO INHERITS?
✔ Spouse + Children
The spouse keeps household items and has a life interest in the estate.
Children inherit equally after the life interest ends.
✔ Children Only (No Spouse)
All children share the estate equally, regardless of gender or marital status.
✔ Spouse Only (No Children)
The spouse takes most of the estate, subject to statutory limits.
✔ No Spouse, No Children
The estate passes to parents → siblings → extended family.
If none exist, it goes to the State.
👰🏽‍♀️ POLYGAMOUS FAMILIES
The estate is shared by houses, based on the number of children in each house.
Each wife counts as an additional unit.
📌 Applied in:
In re Estate of Joel Mulove Wambua (Deceased) [2018] eKLR
The court confirmed that all children are equal in intestate succession.

👶🏽 WHAT ABOUT GRANDCHILDREN?
Grandchildren may inherit only if their parent (a child of the deceased) is deceased.
They step into their parent’s share.

⚖️ KEY TAKEAWAY
Intestate succession follows strict legal rules.
Without a will, distribution is determined by statute — not intention.
📍 This is general information, not legal advice.

Borrowed from a shylock or private lender? The courts just drew a line.A recent High Court decision has serious implicat...
13/12/2025

Borrowed from a shylock or private lender? The courts just drew a line.

A recent High Court decision has serious implications for lending and borrowing in Kenya, especially outside banks.

In Mbobu & another v Hypac Investments Limited & another (2025), the Court reaffirmed the in duplum rule:
interest stops once it equals the principal amount borrowed.

In that case, the borrower had taken a loan of Ksh 11 million and had already paid back about Ksh 22 million. The lender still wanted more. The Court said no. Once interest equals the original loan, the debt is legally capped. No endless interest. No creative penalties.

What makes this decision important is this:

The Court made it clear that the in duplum rule is not just for banks. It can apply to private lenders, micro-lenders and so-called shylocks who charge excessive and compounding interest.

In simple terms:

-You cannot be forced to pay interest forever.

-If your interest has already matched the amount you borrowed, the law steps in and says enough.

This is a big win for borrowers and a warning shot to predatory lenders who rely on fear, confusion and unchecked interest to trap people in debt.

If you are dealing with a loan that keeps ballooning and something doesn’t feel right, you have recourse in law.

Please note that this alert is only meant to be informative and does not constitute legal advice.

JN NGANGA & Co Advocates
Suite 6C, Banana Plaza, Banana, Kiambu
Email: [email protected]
Tel: 0718 954 831

13/12/2025

Buying land in Kenya? A Supreme Court warning you shouldn’t ignore.

The Supreme Court has clarified a hard truth: doing a land search is not enough.

In Dina Management Limited v County Government of Mombasa & 5 Others (Supreme Court of Kenya), the Court held that seeing a clean title and the seller’s name at the Lands Registry does not automatically protect a buyer. You must go deeper and examine the root of the title , how the land was first allocated and whether that process was lawful.

If the original allocation was illegal or irregular, every title that flows from it can collapse, even where the buyer acted honestly and paid full value. The doctrine of the “innocent purchaser” will not rescue a transaction built on a defective foundation.

In simple terms:

-A land search shows you who is on the register.
-Due diligence shows you whether that registration should exist at all.

This decision makes proper legal due diligence non-negotiable in land transactions.

Thinking of buying or selling land?

Get it right before you commit.
Land is too expensive to gamble with.

JN NGANGA & Co Advocates
Suite 6C Banana Plaza, Banana, Kiambu
Email: [email protected]
Tel: 0718 954 831

23/11/2025

Kirin Pipes Limited v Commissioner, Intelligence Strategic Operations & Enforcement, Tribunal Appeal E1116 of 2024 [2025] KETAT 259 (KLR) : Why Your Bank Deposits Need Receipts

So, the Tax Appeals Tribunal just dropped a plot twist worthy of a telenovela:

If money lands in your business bank account and you can’t prove where it came from… KRA will happily call it income and tax it.

Enter Kirin Pipes Ltd, who told the Tribunal:
“Relax, that KSh 60M-ish wasn’t income. It was just shareholders blessing us, a loan from China, and a few customer deposits.”

The Tribunal said:
“Cool story, but… receipts? Board resolutions? Loan agreements? Bank confirmations?”
Kirin: crickets
And just like that, KRA’s tax bill stood.

Moral of the story (case):

Your bank account is not a mystery novel. If money enters, label it like a jealous lover checking your phone. Because if you can’t explain it, KRA will - and their explanation always ends with ‘PAY TAX’.

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Kiambu
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