Roland Roland Beta

Main subject areas

Activity

Published decisions from 2012 to 2025; busiest year 2024 (16 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed (9); Appeal dismissed (4); Affirmed the assessment of VAT (1); The appeal was dismissed. (1)
• Income Tax Appeal: Appeal dismissed (2); Affirmed the decision of the Tax Appeals Tribunal and set as (1); Affirmed (1); The Court upholds the Appellant's claim for a refund. (1)
• Constitutional Petition: The petition was dismissed with costs to the 2nd respondents (1)
• Tax Dispute: The court upheld the respondent's decision to assess withhol (1); The court dismissed the application. (1)
• Taxation Dispute: The Tribunal's decision is quashed. (1)

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

Most-cited legislation

• Income Tax Act (11)
• VAT Act (8)
• Tax Procedures Act (5)
• VAT Act, 2013 (4)
• Kenya Revenue Authority Act (4)
• Tax Appeals Tribunal Act (4)
• VAT Act 2013 (3)
• Excise Duty Act (2)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (3), Appeal from an objection decision (2), Appeal from a decision by the Commissioner of Domestic Taxes (2)
• [Tax Appeal] outcomes — Affirmed: 7/25, Appeal dismissed: 3/25, Affirmed the assessment of VAT: 1/25, The appeal was dismissed.: 1/25

Writing characteristics

• Median judgment length ~50331 words
• Includes panel decisions

Remedy patterns

• The Appellant's claim of excise duty is reinstated. (1)
• Allowance of the Appellant to amend its returns to provide for omitted expenses (1)
• The Commissioner is ordered to disburse the approved refund in cash (1)

Citation patterns

• Avg cited authorities/decision: 0.8
• Frequently applied statutes: VAT Act (7), Income Tax Act (4), Kenya Revenue Authority Act (4), VAT Act 2013 (3), Tax Procedures Act (3)