BACKGROUND
James is an Associate at Oraro & Company Advocates, specialising in Tax and Commercial Dispute Resolution. James has been involved in notable tax matters. He was part of the team that worked on a KES 6.4 billion dispute challenging the Commissioner of Domestic Tax’s decision on the interpretation and application of the Commercial Building Allowance law.
He holds a Master of Laws from Harvard Law School, a Bachelor of Laws with First Class Honours from the University of Nairobi, and a Post-Graduate Diploma in Law from the Kenya School of Law.
EXPERIENCE
- Prepared tax opinions and legal pleadings in a major tax dispute involving the classification of Apple Concentrate used in cider production. The court ruled in favour of our client against the Commissioner of Customs & Border Control Tariff.
- Part of the team that worked on a dispute challenging the Commissioner of Domestic Tax’s decision on the interpretation and application of the Commercial Building Allowance law. Our client’s claim of a Kshs. 6.4 billion expense was upheld by both the High Court and Tax Appeals Tribunal.
- Provided legal advisory services to international clients on tax planning strategies, focusing on financing methods for share buybacks to achieve tax exemptions.
- Part of the team that worked on the Constitution of Kenya (Amendment) Bill, 2021 case, famously BBI case, leading to the landmark determination of the basic structure doctrine and its applicability in Kenya.
- Handled an arbitration dispute between a construction company and the County Government of Mombasa, where the contractor sought damages in respect of a Kshs. 21 billion project for wrongful termination of tender.