Jephthah Njagi Beta

Main subject areas

Activity

Published decisions from 2023 to 2025; busiest year 2024 (69 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (22); The Appeal is struck out. (7); Affirmed (7); Appeal allowed (5)
• Appeal: Affirmed the Respondent's demand notice. (1)

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

Most-cited legislation

• Tax Procedures Act (39)
• Tax Appeals Tribunal Act (32)
• Kenya Revenue Authority Act (26)
• Income Tax Act (14)
• VAT Act (10)
• Companies Act (6)
• Tax Appeal Tribunal Act (5)
• Tax Procedures Act, 2015 (5)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (17), Appeal from a review decision (8), Appeal from a tax assessment (7)
• [Tax Appeal] outcomes — Appeal dismissed: 22/148, The Appeal is struck out.: 7/148, Affirmed: 7/148, Appeal allowed: 5/148
• [Appeal] outcomes — Affirmed the Respondent's demand notice.: 1/3, Appeal dismissed: 1/3, The Appellant’s appeal was allowed.: 1/3
• [Miscellaneous Application] outcomes — The application is dismissed: 1/1

Writing characteristics

• Median judgment length ~32745 words
• Includes panel decisions

Remedy patterns

• Each party to bear its own costs (2)
• The Respondent to undertake a re-computation or re-assessment of the WHT taking into consideration the deductable tax for the period between 1st January 2017 to 7th November 2019 when the Appellant was not liable for WHT. (1)
• Reclassification of the Appellant’s product under HS code 4804.19.90. (1)
• Payment of the short levied taxes and interest. (1)
• The Appellant's objection is upheld. (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Tax Procedures Act (39), Tax Appeals Tribunal Act (32), Kenya Revenue Authority Act (26), Income Tax Act (14), VAT Act (10)