Helen Mwaimbuthia Beta

Main subject areas

Activity

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

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (3)

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

Most-cited legislation

• Tax Procedures Act, 2015 (1)
• Fair Administrative Actions Act (1)
• Value Added Tax Act, 2013 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a High Court Judgment (1), Appeal from a tax assessment notice (1), Appeal from a Respondent's Objection Decision (1)
• [Tax Appeal] outcomes — Appeal dismissed: 3/3

Writing characteristics

• Median judgment length ~39840 words
• Includes panel decisions

Remedy patterns

• Set aside the Respondent's Corporation Tax, Withholding Tax and VAT assessments. (1)
• Proceed to review the Appellant’s records and issue appropriate tax assessments. (1)

Citation patterns

• Avg cited authorities/decision: 0.7
• Frequently applied statutes: Value Added Tax Act, 2013 (1), Tax Procedures Act, 2015 (1), Fair Administrative Actions Act (1)