Catharine Mutava Beta

Main subject areas

Activity

Published decisions from 2020 to 2022; busiest year 2022 (3 decisions).

Documented outcomes by case type

• Tax Appeal: The appeal is dismissed and the demand notice is upheld. (1); Affirmed (1); The Objection decision is upheld to the extent of the Partia (1)
• Miscellaneous Application: The application is granted. (1); The application is dismissed. (1)

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

Most-cited legislation

• Tax Appeals Tribunal Act 2013 (2)
• Tax Procedures Act (1)
• Income Tax Act (1)
• Companies Act (1)
• Kenya Revenue Authority Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Investigations and Enforcement (1), Appeal from a demand notice (1), Application for extension of time to file an appeal (1)
• [Tax Appeal] outcomes — The Objection decision is upheld to the extent of the Partial Consent adopted by the Tribunal.: 1/2, The appeal is dismissed and the demand notice is upheld.: 1/2
• [Miscellaneous Application] outcomes — The application is granted.: 1/2, The application is dismissed.: 1/2

Writing characteristics

• Median judgment length ~24175 words
• Includes panel decisions

Remedy patterns

• The Appellant must pay the outstanding taxes (1)
• The Respondent's costs are awarded (1)
• Extension of time to file an appeal (1)

Citation patterns

• Avg cited authorities/decision: 1.8
• Frequently applied statutes: Tax Appeals Tribunal Act 2013 (2), Tax Procedures Act (1), Income Tax Act (1), Companies Act (1), Kenya Revenue Authority Act (1)