Timothy Bernadette Beta

Main subject areas

Activity

Published decisions from 2026 to 2026; busiest year 2026 (3 decisions).

Documented outcomes by case type

• Tax Appeal: The Appellant's application is allowed. (1); The Appeal is dismissed, and the objection decision is uphel (1); Appeal allowed (1)

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

Most-cited legislation

• Tax Procedures Act, CAP 469B of the Laws of Kenya (1)
• Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (1)
• VATA (1)
• TPA (1)
• TATA (1)
• Evidence Act Cap 80 (1)
• Kenya Revenue Authority Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision to reclassify and reassess rental income as commercial income (1), Interlocutory Application for Stay of Enforcement (1), Appeal from a review decision (1)
• [Tax Appeal] outcomes — The Appeal is dismissed, and the objection decision is upheld.: 1/3, The Appellant's application is allowed.: 1/3, Appeal allowed: 1/3

Writing characteristics

• Median judgment length ~35696 words
• Includes panel decisions

Remedy patterns

• Stay of enforcement of the tax demand and suspension of the Agency Notice (1)
• Lift of the Agency Notice issued by the Respondent to KCB Bank Kenya Limited (1)

Citation patterns

• Avg cited authorities/decision: 1.7
• Frequently applied statutes: VATA (1), TPA (1), TATA (1), Tax Procedures Act, CAP 469B of the Laws of Kenya (1), Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (1)