Abraham Kiprotich Beta

Main subject areas

Activity

Published decisions from 2020 to 2025; busiest year 2024 (164 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (59); Affirmed (39); The Appeal is struck out. (11); Application dismissed (7)
• Miscellaneous Application: The application is granted. (3); The application is allowed. (3)

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

Most-cited legislation

• Tax Procedures Act (81)
• Tax Appeals Tribunal Act (73)
• Kenya Revenue Authority Act (52)
• Income Tax Act (50)
• VAT Act (30)
• Tax Procedures Act, 2015 (20)
• Tax Appeals Tribunal Act, 2013 (17)
• Tax Appeals Tribunal Act 2013 (15)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (19), Application for extension of time to file an appeal (16), Appeal from a tax assessment (8)
• [Tax Appeal] outcomes — Appeal dismissed: 26/172, The Appeal is struck out.: 10/172, The application is dismissed.: 6/172, Appeal allowed: 5/172
• [Miscellaneous Application] outcomes — The application is allowed.: 3/15, The application is granted.: 3/15, Dismissed: 1/15, Appeal granted out of time: 1/15
• [Tax Appeals Tribunal] outcomes — The Appellant's application is dismissed, and the Respondent is granted leave to file and serve its Statement of Facts out of time.: 1/2, The application is dismissed with no orders as to costs.: 1/2
• [Appeal] outcomes — Appeal dismissed and appeal struck out: 1/1

Writing characteristics

• Median judgment length ~24266 words
• Includes panel decisions

Remedy patterns

• Extension of time to file an appeal (7)
• Each party to bear its own costs. (4)
• Leave to file appeal out of time (4)
• Lifting of agency notices (3)
• No orders as to costs (2)

Citation patterns

• Avg cited authorities/decision: 1.3
• Frequently applied statutes: Tax Appeals Tribunal Act (48), Tax Procedures Act (28), Income Tax Act (18), Kenya Revenue Authority Act (15), Tax Appeals Tribunal Act 2013 (13)