Patrick Lutta Beta

Main subject areas

Activity

Published decisions from 2020 to 2022; busiest year 2021 (12 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (5); The appeal is allowed. (1); The Appeal succeeds in part. (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

• Tax Procedures Act, 2015 (3)
• Income Tax Act (2)
• Value Added Tax Act, 2013 (2)
• Fair Administrative Actions Act (1)
• East African Community Customs Management Act, 2014 (1)
• NGO Act (1)
• Kenya Revenue Authority Act (1)
• VAT Act 2013 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (3), Appeal dismissed with no order as to costs (1), Appeal from a tariff ruling (1)
• [Tax Appeal] outcomes — Appeal dismissed: 5/13, Appeal dismissed with no order as to costs: 1/13, The appeal is allowed.: 1/13, The Appeal is allowed.: 1/13
• [Tax Appeals Tribunal] outcomes — Appeal allowed: 1/1

Writing characteristics

• Median judgment length ~31217 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)
• 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)

Citation patterns

• Avg cited authorities/decision: 0.6
• Frequently applied statutes: Tax Procedures Act, 2015 (3), Value Added Tax Act, 2013 (2), Income Tax Act (2), Tax Appeals Tribunal Act (1), Tax Procedures Act (1)