Helen'Bra^^ Mbuthia Beta

Main subject areas

Activity

Published decisions from 2021 to 2021; busiest year 2021 (9 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (4); Appeal allowed, Respondent's assessment notice set aside (1); The appeal is allowed. (1); The Appellant is ordered to pay deemed interest and the Resp (1)
• Tax Appeals Tribunal: Appeal allowed (1)

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

Most-cited legislation

• Income Tax Act (3)
• Tax Appeals Tribunal Act (2)
• Tax Procedures Act, 2015 (1)
• East African Community Customs Management Act, 2014 (1)
• NGO Act (1)
• Kenya Revenue Authority Act (1)
• Tax Procedures Act (1)
• Value Added Tax Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (3), Appeal from a default assessment (1), Appeal from a tariff ruling (1)
• [Tax Appeal] outcomes — Appeal dismissed: 4/7, The appeal is allowed.: 1/7, The Appeal is allowed.: 1/7, The Appellant is ordered to pay deemed interest and the Respondent is given credit for the amount paid.: 1/7
• [Tax Appeals Tribunal] outcomes — Appeal allowed: 1/1

Writing characteristics

• Median judgment length ~32165 words
• Includes panel decisions

Remedy patterns

• Apple Concentrate classified under HS Tariff Code 2106.90.20 (1)
• Set aside the Objection Decision and the assessment of Kshs. 18,922,875.00 as PAYE for the period January 2012 to August 2015. (1)

Citation patterns

• Avg cited authorities/decision: 0.9
• Frequently applied statutes: Income Tax Act (3), Value Added Tax Act (1), East African Community Customs Management Act, 2014 (1), NGO Act (1), Kenya Revenue Authority Act (1)