Walter Walter Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2024 (15 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (4); The Appeal is struck out. (1); The Appeal is meritorious and the Respondent's Objection dec (1); Affirmed the Appellant's appeal (1)

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

Most-cited legislation

• Tax Procedures Act (5)
• VAT Act (4)
• Tax Appeals Tribunal Act (2)
• Tax Appeals Tribunal Act, 2013 (1)
• Tax Procedures Act, 2015 (1)
• Companies Act (1)
• VAT Act 2013 (1)
• VAT Regulations 2017 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision to issue additional assessments (2), Appeal from a decision to assess additional VAT (1), Appeal from a final assessment (1)
• [Tax Appeal] outcomes — Appeal dismissed: 4/17, The Appeal is meritorious and the Respondent's Objection decision is set aside.: 1/17, Affirmed the Appellant's appeal: 1/17, Affirmed the Appellant's appeal and set aside the Respondent's assessment for the periods in question.: 1/17

Writing characteristics

• Median judgment length ~29417 words
• Includes panel decisions

Remedy patterns

• The Respondent vacated the Excise duty and VAT assessments for September 2017 (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Tax Procedures Act (5), VAT Act (4), Tax Appeals Tribunal Act (2), Companies Act (1), VAT Act 2013 (1)