Ecobank Kenya Limited vs. Commissioner of Domestic Taxes [2012] eKLR where Judge E.K.O Ogola held as follows.

“In the English decision of Council Of Civil Services Unions V Minister For Civil Service 1985 AC 374 Lord Fraser stated as follows: - “A legitimate expectation may arise -either from an express promise given on behalf of a public authority or from the existence of a regular practice which the claimant can reasonably expect to continue.”

Lewa Wildlife Conservancy vs. Commissioner of Domestic Taxes, in which the High court held that:-

“the legitimate expectation in this case was so strongly grounded that it established an economic right in the form of the VAT not charged to the visitors, KRA created a legitimate expectation by the interpretation of the legal provision and therefore KRA could not be allowed to renege.”

Kenya Revenue Authority & another v Republic (Ex parte) Kenya Nut Company Limited [2020] eKLR when it stated as follows;

“It has long been established that legitimate expectation can only operate within the law and it can only be relied on when the law has been complied with."