Rodney Odhiambo Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2023 (3 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal Invalidated (2); The Tribunal grants the application for extension of time to (1); The tribunal grants the appellant's application for leave to (1); The appeal is struck out, and the agency notice is lifted. (1)

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

Most-cited legislation

• Tax Appeals Tribunal Act (2)
• Tax Procedures Act, 2015 (1)
• Tax Appeal Tribunal Act, 2015 (1)
• Kenya Revenue Authority Act (1)
• Tax Procedures Act, 2015. (1)

Documented reasoning patterns

• Most common procedural postures: Appeal Invalidated (2), Appeal from a decision of the Commissioner of Domestic Taxes (1), Appeal from a decision of the Commissioner Domestic Taxes (1)
• [Tax Appeal] outcomes — Appeal Invalidated: 2/5, The tribunal grants the appellant's application for leave to file additional documents and extensions of time: 1/5, The Tribunal grants the application for extension of time to file an appeal out of time.: 1/5, The appeal is struck out, and the agency notice is lifted.: 1/5

Writing characteristics

• Median judgment length ~16473 words
• Includes panel decisions

Remedy patterns

• Extension of time to file an appeal out of time (1)
• Lifting of the agency notice dated August 1, 2022. (1)
• Striking out of the appeal. (1)

Citation patterns

• Avg cited authorities/decision: 1.8
• Frequently applied statutes: Tax Appeals Tribunal Act (2), Tax Procedures Act, 2015 (1), Tax Procedures Act, 2015. (1), Kenya Revenue Authority Act (1), Tax Appeal Tribunal Act, 2015 (1)