Eunice Ng‘Ang‘A Beta

Main subject areas

Activity

Published decisions from 2023 to 2023; busiest year 2023 (4 decisions).

Documented outcomes by case type

• Tax Appeal: The application is dismissed (1); The application is dismissed. (1); Appeal dismissed (1); Application dismissed (1)

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

Most-cited legislation

• Tax Appeals Tribunal Act (1)
• Tax Procedures Act (1)
• Kenya Revenue Authority Act (1)
• Income Tax Act (1)
• Tax Appeals Tribunal Act, 2013 (1)
• Section 13 of the Tax Appeals Tribunal Act (1)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (1)
• Tax Procedures Act 2015 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (1), Application for extension of time to file an appeal out of time (1), Application for extension of time to appeal out of time (1)
• [Tax Appeal] outcomes — Appeal dismissed: 1/4, The application is dismissed: 1/4, The application is dismissed.: 1/4, Application dismissed: 1/4

Writing characteristics

• Median judgment length ~19240 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 0.2
• Frequently applied statutes: Tax Appeals Tribunal Act (1), Tax Procedures Act (1), Kenya Revenue Authority Act (1), Income Tax Act (1), Tax Appeals Tribunal Act, 2013 (1)