Jephtha Njagi Beta

Main subject areas

Activity

Published decisions from 2023 to 2023; busiest year 2023 (25 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed (6); Appeal dismissed (6); Affirmed the Respondent's decision (1); Affirming the Respondent's decision to invalidate the Appell (1)

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

Most-cited legislation

• Tax Procedures Act (6)
• Tax Appeals Tribunal Act (6)
• Income Tax Act (5)
• Tax Procedures Act, 2015 (4)
• VAT Act (3)
• Companies Act (2)
• Kenya Revenue Authority Act (2)
• VAT Act 2013 (2)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (6), Appeal from a decision of the Commissioner of Domestic Taxes (3), Appeal from a decision of the Commissioner of Customs & Border Control (1)
• [Tax Appeal] outcomes — Affirmed: 6/25, Appeal dismissed: 6/25, Affirmed the Respondent's classification and the resultant additional taxes.: 1/25, The Tribunal allowed the Appellant's application for review.: 1/25

Writing characteristics

• Median judgment length ~40911 words
• Includes panel decisions

Remedy patterns

• Allow the Appellant to deduct expenditure incurred in the production of income (1)

Citation patterns

• Avg cited authorities/decision: 0.6
• Frequently applied statutes: Tax Appeals Tribunal Act (6), Tax Procedures Act (6), Income Tax Act (5), Tax Procedures Act, 2015 (4), VAT Act (3)