Kenyan Supreme Court Overturns Court of Appeal Judgment that Finance Act 2023 is Unconstitutional

On 29 October 2024, the Supreme Court of Kenya issued a final judgment that overturns the July 2024 judgment of the Court of Appeal that the Finance Act 2023 is unconstitutional. Earlier, the Supreme Court issued a conservatory order suspending and staying the declarations in most of the orders in the High Court judgment, generally allowing the continued application of the measures of the Finance Act 2023 until a final determination was made. With the final ruling most of the challenged measu…