Jephthaah Njagi Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2023 (22 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (6); Affirmed (4); Affirmed the assessment (2); Affirmed the WHT assessment (1)

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

Most-cited legislation

• Kenya Revenue Authority Act (7)
• Income Tax Act (4)
• Kenya-UK Double Taxation Agreement (2)
• East African Community Customs Management Act (2)
• VAT Act 2013 (2)
• Tax Procedures Act, 2015 (2)
• Tax Procedures Act (2)
• VAT Act (2)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (3), Appeal from a demand for taxes (2), Appeal from a previous decision (1)
• [Tax Appeal] outcomes — Appeal dismissed: 6/23, Affirmed: 4/23, Affirmed the assessment: 2/23, The Tribunal dismissed the appeal.: 1/23

Writing characteristics

• Median judgment length ~47157 words
• Includes panel decisions

Remedy patterns

• The Appellant was ordered to pay Kshs. 182,985,050.00 for duty and interest. (1)

Citation patterns

• Avg cited authorities/decision: 0.2
• Frequently applied statutes: Kenya Revenue Authority Act (7), Income Tax Act (4), VAT Act 2013 (2), VAT Act (2), Tax Procedures Act (2)