Abraham Njeru Beta

Main subject areas

Activity

Published decisions from 2022 to 2022; busiest year 2022 (7 decisions).

Documented outcomes by case type

• Tax Appeal: The appeal is struck out and the objection decision is uphel (1); Appeal granted (1); The Appeal is dismissed, and the VAT assessment of Kshs 1,87 (1)
• Miscellaneous Application: The application was dismissed. (1); The application is dismissed. (1); The Applicant is granted leave to file an appeal out of time (1); The applicant is granted leave to file an appeal out of time (1)

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

Most-cited legislation

• Tax Appeals Tribunal Act 2013 (2)
• Tax Procedures Act, 2015 (1)
• Companies Act (1)
• Kenya Revenue Authority Act (1)
• Tax Appeals Tribunal Act, 2013 (1)
• Tax Appeals Tribunal Act (1)
• Tax Procedures Act (1)

Documented reasoning patterns

• Most common procedural postures: Application for extension of time to appeal out of time (1), Appeal from a decision of the Commissioner for Investigations and Enforcement (1), Appeal from a VAT assessment (1)
• [Miscellaneous Application] outcomes — The applicant is granted leave to file an appeal out of time, and the Notice of Appeal is deemed as duly filed and served.: 1/4, The application was dismissed.: 1/4, The application is dismissed.: 1/4, The Applicant is granted leave to file an appeal out of time.: 1/4
• [Tax Appeal] outcomes — The appeal is struck out and the objection decision is upheld.: 1/3, The Appeal is dismissed, and the VAT assessment of Kshs 1,874,940.60 is upheld.: 1/3, Appeal granted: 1/3

Writing characteristics

• Median judgment length ~21101 words
• Includes panel decisions

Remedy patterns

• Extension of time to appeal out of time (1)
• Conditional stay of enforcement measures (1)

Citation patterns

• Avg cited authorities/decision: 1.4
• Frequently applied statutes: Tax Appeals Tribunal Act 2013 (2), Tax Appeals Tribunal Act (1), Tax Procedures Act (1), Tax Procedures Act, 2015 (1), Companies Act (1)