High Mativo Beta
Read this first — limitations.
- Patterns reflect published decisions only.
- This is not an assessment of private character, integrity or bias.
- Outcome distributions are per case-type and not comparable across courts/years.
- Based on 3 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Documented reasoning patterns
- Most common procedural postures: Appeal from a decision to assess additional income tax (1), Appeal from a tax assessment (1), Appeal from a decision to confirm additional tax assessments (1)
- [Tax Appeal] outcomes — The Appellant’s objection was deemed allowed by operation of law.: 1/3, Appeal dismissed: 1/3, Appeal allowed: 1/3
Writing characteristics
- Median judgment length ~16215 words
- Single-judge
Citation patterns
- Avg cited authorities/decision: 1.3
- Frequently applied statutes: Tax Procedures Act, 2015 (1), Companies Act (1), Tax Procedures Act 2015 (1)
Sample decisions
Maya Enterprises Limited v Commissioner for Legal Services and Board Coordination (Tax Appeal 1197 of 2022) [2023] KETAT 861 (KLR) (Civ) (10 November 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 861 (KLR) · 10 November 2023
Naff Energy Limited v Commissioner of Domestic Taxes (Tax Appeal 962 of 2022) [2023] KETAT 862 (KLR) (10 November 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 862 (KLR) · 10 November 2023
My Way Bar & Restaurant Limited v Commissioner of Domestic Taxes (Tax Appeal 326 of 2022) [2024] KETAT 16 (KLR) (26 January 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 16 (KLR) · 26 January 2024