Grace Mukha Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2023 (21 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed (4); Appeal dismissed (4); Affirmed the Respondent's assessment (2); The appeal is dismissed as invalid. (1)

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

Most-cited legislation

• Kenya Revenue Authority Act (6)
• Income Tax Act (5)
• Tax Appeals Tribunal Act (5)
• Tax Procedures Act (5)
• VAT Act (3)
• Tax Procedures Act, 2015 (2)
• Companies Act (2)
• Insurance Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (3), Appeal from an objection decision (1), Appeal from a previous invalid appeal (1)
• [Tax Appeal] outcomes — Affirmed: 4/25, Appeal dismissed: 4/25, Affirmed the Respondent's assessment: 2/25, The appeal is dismissed as invalid.: 1/25

Writing characteristics

• Median judgment length ~35163 words
• Includes panel decisions

Remedy patterns

• Reassessment of taxes not in dispute under a payment plan. (1)
• Reassessment of input VAT and output VAT. (1)
• Allow the Appellant to deduct expenditure incurred in the production of income (1)

Citation patterns

• Avg cited authorities/decision: 0.9
• Frequently applied statutes: Kenya Revenue Authority Act (6), Income Tax Act (5), Tax Appeals Tribunal Act (5), Tax Procedures Act (5), VAT Act (3)