Mutiso Makau Beta

Main subject areas

Activity

Published decisions from 2023 to 2025; busiest year 2024 (96 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (21); The application is dismissed. (8); The Appeal is struck out. (8); The appeal is struck out. (4)
• Miscellaneous Application: The application is dismissed (2); The application is dismissed. (2)

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

Most-cited legislation

• Tax Appeals Tribunal Act (63)
• Tax Procedures Act (35)
• Kenya Revenue Authority Act (18)
• VAT Act (11)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (10)
• Tax Appeals Tribunal Act, 2013 (9)
• Tax Procedures Act, 2015 (6)
• Tax Appeal Tribunal Act (6)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (15), Application for extension of time to file an appeal (8), Application for extension of time to appeal out of time (6)
• [Tax Appeal] outcomes — Appeal dismissed: 21/158, The application is dismissed.: 8/158, The Appeal is struck out.: 7/158, Application dismissed: 4/158
• [Miscellaneous Application] outcomes — The application is dismissed.: 2/9, The application is dismissed: 2/9, The application for extension of time is dismissed: 1/9, The application is granted.: 1/9
• [Miscellaneous Appeal] outcomes — Leave to appeal granted: 1/1
• [Tax Appeals Tribunal] outcomes — The application is dismissed with no orders as to costs.: 1/1

Writing characteristics

• Median judgment length ~23600 words
• Includes panel decisions

Remedy patterns

• Extension of time to file an appeal (4)
• Leave to file appeal out of time (3)
• Leave to file an appeal out of time (2)
• Temporary stay of execution of objection decision (2)
• Release of consignment pending appeal (2)

Citation patterns

• Avg cited authorities/decision: 0.9
• Frequently applied statutes: Tax Appeals Tribunal Act (62), Tax Procedures Act (35), Kenya Revenue Authority Act (16), VAT Act (11), Tax Appeals Tribunal (Procedure) Rules, 2015 (10)