Caroline Wesonga Beta
Read this first — limitations.
- Patterns reflect published decisions only.
- This is not an assessment of private character, integrity or bias.
- Outcome distributions are per case-type and not comparable across courts/years.
- Based on 28 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Activity
Published decisions from 2026 to 2026; busiest year 2026 (29 decisions).
Documented outcomes by case type
- Tax Appeal: Appeal dismissed (8); Application dismissed (2); The Appeal is struck out. (2); Appeal dismissed, Objection Decision upheld (2)
- Customs Dispute: The Tribunal allows the Applicant's application. (1)
- Tax Appeals Tribunal Application: The application is allowed. (1)
Counts are per published decision as classified by AI; not comparable across courts or years.
Most-cited legislation
- Tax Appeals Tribunal Act (6)
- Tax Appeals Tribunal Act (Cap 469A) (4)
- Tax Procedures Act (4)
- Tax Procedures Act, 2015 (3)
- Tax Procedures Act (Cap 469B) (3)
- Value Added Tax Act, 2013 (2)
- Tax Appeals Act (2)
- East African Community Customs Management Act (2)
Documented reasoning patterns
- Most common procedural postures: Appeal from Respondent's Objection Decision (3), Appeal from a Review Decision (2), Appeal from a Respondent's Objection Decision (2)
- [Tax Appeal] outcomes — Appeal dismissed: 7/26, Appeal dismissed, Objection Decision upheld: 2/26, The Appeal is struck out.: 2/26, The appeal is struck out.: 2/26
- [Customs Dispute] outcomes — The Tribunal allows the Applicant's application.: 1/1
- [Tax Appeals Tribunal Application] outcomes — The application is allowed.: 1/1
Writing characteristics
- Median judgment length ~30099 words
- Includes panel decisions
Remedy patterns
- Release of consignments (1)
- Extension of time to le the appeal (1)
- Extension of time to file an appeal (1)
- Reinstatement of VAT credits (1)
- Stay of enforcement actions (1)
Citation patterns
- Avg cited authorities/decision: 0.6
- Frequently applied statutes: Tax Appeals Tribunal Act (6), Tax Procedures Act (4), Tax Appeals Tribunal Act (Cap 469A) (4), Tax Procedures Act, 2015 (3), Tax Procedures Act (Cap 469B) (3)
Sample decisions
Waweru v Commissioner of Domestic Taxes (Tax Appeal E473 of 2025) [2026] KETAT 12 (KLR) (13 February 2026) (Judgment)
Tax Appeals Tribunal · [2026] KETAT 12 (KLR) · 13 February 2026
Wambua v Commissioner of Investigations & Enforcement (Tax Appeal E281 of 2025) [2026] KETAT 13 (KLR) (13 February 2026) (Judgment)
Tax Appeals Tribunal · [2026] KETAT 13 (KLR) · 13 February 2026
Atta Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E1229 of 2024) [2026] KETAT 14 (KLR) (13 February 2026) (Judgment)
Tax Appeals Tribunal · [2026] KETAT 14 (KLR) · 13 February 2026
Plantcare Chemical Industries Ltd v Commissioner of Customs and Border Control (Tax Appeal E834 of 2025) [2026] KETAT 24 (KLR) (25 February 2026) (Judgment)
Tax Appeals Tribunal · [2026] KETAT 24 (KLR) · 25 February 2026
Travelport Services (Kenya) Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E445 of 2025) [2026] KETAT 25 (KLR) (25 February 2026) (Judgment)
Tax Appeals Tribunal · [2026] KETAT 25 (KLR) · 25 February 2026
Sanpac Africa Limited v Commissioner of Customs and Border Control (Miscellaneous Application E1382 of 2025) [2026] KETAT 26 (KLR) (6 March 2026) (Ruling)
Tax Appeals Tribunal · [2026] KETAT 26 (KLR) · 6 March 2026
Dakane Construction & Transport Company Limited v Commissioner of Domestic Taxes (Tax Appeal E051 of 2026) [2026] KETAT 27 (KLR) (13 March 2026) (Ruling)
Tax Appeals Tribunal · [2026] KETAT 27 (KLR) · 13 March 2026
Wildlion Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E085 of 2026) [2026] KETAT 28 (KLR) (13 March 2026) (Ruling)
Tax Appeals Tribunal · [2026] KETAT 28 (KLR) · 13 March 2026
Salan Company Limited v Commissioner of Legal Services & Board Coordination (Miscellaneous Tax Appeal E050 of 2026) [2026] KETAT 29 (KLR) (13 March 2026) (Ruling)
Tax Appeals Tribunal · [2026] KETAT 29 (KLR) · 13 March 2026
Wanjohi v Commissioner of Domestic Taxes (Tax Appeal E196 of 2026) [2026] KETAT 35 (KLR) (13 March 2026) (Ruling)
Tax Appeals Tribunal · [2026] KETAT 35 (KLR) · 13 March 2026