Lord Woolf Beta

Main subject areas

Activity

Published decisions from 1984 to 2026; busiest year 2024 (11 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (6); Affirmed (5); Affirmed the assessment (2); The Appellant's appeal was dismissed. (2)
• Defamation: Appeal dismissed (1)
• Petition: The Petition and the Notice of Motion dated 22nd September, (1)
• Judicial Review: The court dismissed the application for lack of jurisdiction (1)
• Recusal Motion: The Defendant's application for recusal is dismissed. (1)

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

Most-cited legislation

• Tax Procedures Act (9)
• Income Tax Act (7)
• Kenya Revenue Authority Act (6)
• VAT Act (6)
• Tax Appeals Tribunal Act (4)
• Companies Act (3)
• KRA Act (3)
• Value Added Tax Act (2)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (6), Appeal from a tax assessment (3), Appeal from additional tax assessments (2)
• [Tax Appeal] outcomes — Appeal dismissed: 4/23, Affirmed: 4/23, Affirmed the assessment: 2/23, The Appellant's appeal was dismissed.: 2/23

Writing characteristics

• Median judgment length ~60696 words
• Includes panel decisions

Remedy patterns

• Refund of taxes assessed (1)
• The Respondent vacated the Excise duty and VAT assessments for September 2017 (1)
• Refund of disputed taxes. (1)

Citation patterns

• Avg cited authorities/decision: 1.1
• Frequently applied statutes: Tax Procedures Act (8), Income Tax Act (5), Kenya Revenue Authority Act (5), VAT Act (5), Companies Act (3)