Jepthah Jepthah Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2023 (2 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal upheld (1); The Appellant's appeal was dismissed (1); The Tribunal dismissed the appeal. (1)

Counts are per published decision as classified by AI; not comparable across courts or years.

Most-cited legislation

• Kenya Revenue Authority Act (2)
• EAC Common External Tari 2017 (1)
• Tax Appeals Tribunal (TAT) Act (1)
• Tax Procedure Act 2013 (1)
• VAT Act 2013 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision to assess income tax and VAT (1), Respondent appealed the rejection of late objections (1), Appeal from a review decision (1)
• [Tax Appeal] outcomes — The Tribunal dismissed the appeal.: 1/3, The Appellant's appeal was dismissed: 1/3, Appeal upheld: 1/3

Writing characteristics

• Median judgment length ~39520 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 0.3
• Frequently applied statutes: Kenya Revenue Authority Act (2), Tax Procedure Act 2013 (1), VAT Act 2013 (1), Tax Appeals Tribunal (TAT) Act (1), EAC Common External Tari 2017 (1)