Helen Mbuth1A Beta

Main subject areas

Activity

Published decisions from 2021 to 2021; busiest year 2021 (3 decisions).

Documented outcomes by case type

• Tax Appeal: The Appeal succeeds in part. (1); Appeal dismissed (1); The Appellant's appeal is dismissed. (1)

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

Most-cited legislation

• Tax Procedures Act, 2015 (2)
• VAT Act 2013 (1)
• Second Schedule to the VAT Act (1)
• Value Added Tax Act, 2013 (1)
• Kenya Revenue Authority Act, Cap 469 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from an assessment decision (1), Appeal from additional VAT assessments (1), Appeal from a decision to assess additional VAT (1)
• [Tax Appeal] outcomes — The Appellant's appeal is dismissed.: 1/3, The Appeal succeeds in part.: 1/3, Appeal dismissed: 1/3

Writing characteristics

• Median judgment length ~32527 words
• Includes panel decisions

Remedy patterns

• Fresh and revised VAT Assessments (1)
• Costs to be borne by each party (1)
• The Appellant is not entitled to a refund of Kshs.100,000.00 paid to the Respondent with regard to February 2018. (1)
• The Appellant is liable to pay the sum of Kshs.1,400,841.00 as raised by the Additional Assessments. (1)

Citation patterns

• Avg cited authorities/decision: 1.3
• Frequently applied statutes: Tax Procedures Act, 2015 (2), Value Added Tax Act, 2013 (1), Kenya Revenue Authority Act, Cap 469 (1), VAT Act 2013 (1), Second Schedule to the VAT Act (1)