Kenyatta-Linked Firm Accused of Tax Evasion and Dubious Land Transactions

A tax dispute and persistent allegations of conflict of interest have placed the business interests of the family of former President Uhuru Kenyatta under renewed scrutiny. 

The focal point is Edge Worth Properties Ltd, a company with a significant role in the construction of the Nairobi Expressway, a major infrastructure project championed by Kenyatta during his presidency. The Kenya Revenue Authority (KRA) is currently seeking Sh249.2 million in unpaid taxes from Edge Worth Properties, alleging misclassified business expenses and undeclared fringe benefits. 

Edge Worth Properties was instrumental in the Nairobi Expressway project, supplying land for sand extraction and waste disposal to Cale Infrastructure Construction Company Ltd, the project's contractor. Documents presented in a Tax Appeals Tribunal case reveal that Edge Worth Properties declared Sh1 billion in dividends in 2022 alone, payable to Enke Investments Ltd, which is considered the apex of the Kenyatta family’s business empire. Based on typical corporate dividend payout ratios, this suggests the firm may have generated revenues of up to Sh2.8 billion that year.

Enke Investments has publicly asserted its ownership of Edge Worth Properties, disputing that Rose Wamaitha Ng’ote, the registered owner, is the true beneficiary. The firm claims Ng’ote acted as a trustee, succeeding Ropat Trust Company Ltd, another entity with ties to the Kenyatta family. While Robert Kimani Ndung’u and Patrick Kamau Gacheru are officially listed as owners of Ropat Trust, the entity has previously held shares in NCBA Bank and other Kenyatta-associated ventures. 

Furthermore, Ropat Nominees, a similarly named foreign entity, holds a significant stake in NCBA and has also been linked to Edge Worth Properties and Southbrook Holdings. Southbrook Holdings is currently embroiled in a separate land dispute in Gatundu. Siblings Dickson and Esther Njoroge have filed a lawsuit against the company over the sale of a 1.5-acre parcel opposite the Kenyatta family’s Ichaweri home. 

According to court documents, their mother sold the land, which now houses General Service Unit officers, without their consent. Ng’ote was a founding director of Southbrook Holdings before Ropat Nominees replaced her. The Tax Appeals Tribunal’s ruling in February 2025 partially favoured Edge Worth Properties, agreeing that Value Added Tax could not be levied on income from hay farming as the venture had not yet generated revenue. 

However, the tribunal upheld the KRA’s claim for corporation tax on land levelling expenses, which the firm had classified as deductible costs. Edge Worth argued that the levelling was necessary to mitigate safety hazards left by sand excavation, regardless of future land use. The KRA insisted that Ng’ote, as the registered shareholder, should be liable for dividend taxation, but Edge Worth countered with trustee declarations and supporting documents to establish Enke Investments as the beneficial owner.

During his presidency, Uhuru publicly opposed public officials profiting from government contracts. He directed the Attorney-General to draft the Conflict of Interest Bill during the 2019 Jamhuri Day celebrations. This bill, aimed at barring civil servants and their close relatives from conducting business with the state, eventually passed under President William Ruto, who insisted on stricter provisions. 

The emergence of Edge Worth Properties as a key player in the Nairobi Expressway project, a flagship infrastructure project championed by Uhuru, appears at odds with his stated stance against such entanglements. The lack of response from Uhuru's spokesperson, Kanze Dena Mararo, and Cale Infrastructure regarding the selection of Edge Worth Properties as a supplier has fuelled public scepticism. Transparency advocates argue that such silence erodes public trust in governance institutions and undermines accountability.

The Nairobi Expressway was built under a public-private partnership model, with Cale Infrastructure investing Sh88 billion and recouping costs through toll collections. The involvement of a politically connected firm in the supply chain raises concerns about procurement integrity and the potential for preferential treatment.

Enke Investments, incorporated in 1989, is owned by Mama Ngina Kenyatta, Muhoho Kenyatta, and Goodison Trust Corporation. The latter holds shares on behalf of other family members, including Margaret Wanjiru Gakuo, Kenyatta’s spouse, and their children, John Jomo Kamau Kenyatta and Ngina Kenyatta. The layered ownership structure, involving multiple trusts and nominee companies, complicates efforts to ensure transparency and accountability.