Karanja Njenga Advocates

Author name: KNA Team

August – 2026 – Newsletter: Substance Over Form: How International Financing Reporting Standard (IFRS) 15 and Fiduciary Reality Saved NextGen Mall/ Why Service Charges are Non-Taxable Fiduciary Conduit Funds

The August Newsletter reflects the breadth of our work and the people behind it, from academic distinction and professional milestones to incisive legal thought and industry recognition. PAUL MUSYOKA‘s attainment of First-Class Honours in his LL.B. marks an impressive academic achievement, while Lawrence Muriuki‘s emergence as an Executive Public Speaker signals a growing presence in

August – 2026 – Newsletter: Substance Over Form: How International Financing Reporting Standard (IFRS) 15 and Fiduciary Reality Saved NextGen Mall/ Why Service Charges are Non-Taxable Fiduciary Conduit Funds Read More »

Monthly Newsletter

The conversion of long-term leases into sectional units.

The conversion of long-term leases into sectional units is a critical process under the Sectional Properties Act, 2020, and its accompanying Regulations, aimed at transitioning property ownership from leasehold models into the modern, unit-based registration system. The conversion seeks to modernize real estate registration by anchoring individual ownership to clearly defined and registered units. This

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Conveyancing

Preserving the Fruits of Litigation: Order 39 Civil Procedure Rules and Mareva Injunctions

Justice demands that litigation should bear fruit; a successful claimant must not be left with a barren decree but with a judgment that can be realised in practice. One of the greatest frustrations in civil litigation is when, after years of trial and expense, a successful party finds that their judgment is of no practical

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Commercial law, News & Updates, Uncategorized

Securing loans using movable assets: How to register a security right under MPSR Act

Security right means a property right in a movable asset that is created by an agreement to secure payment or other performance of an obligation, regardless of whether the parties have denominated it as a security right, and regardless of the type of asset, the status of the grantor or secured creditor, or the nature

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Commercial law

Understanding Time shares, fractional ownerships and Sectional Titles

Think of a holiday home open to more than just single ownership. The law now makes it possible for such a property to be enjoyed in different ways. One person may hold rights to occupy it during certain periods, another may join with others to share both the benefits and responsibilities of keeping it, while

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Conveyancing