Christine Muga Beta

Main subject areas

Activity

Published decisions from 2009 to 2026; busiest year 2024 (125 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (38); Affirmed (19); The Appeal is struck out. (17); The appeal is dismissed. (10)

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

Most-cited legislation

• Kenya Revenue Authority Act (43)
• Income Tax Act (26)
• Tax Appeals Tribunal Act (23)
• Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (23)
• VAT Act (22)
• Tax Procedures Act (21)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (19)
• Tax Procedures Act, CAP 469B of the Laws of Kenya (11)

Documented reasoning patterns

• Most common procedural postures: Appeal from objection decision (22), Appeal from a tax assessment (11), Appeal from a decision of the Commissioner of Domestic Taxes (8)
• [Tax Appeal] outcomes — Appeal dismissed: 25/178, The Appeal is struck out.: 16/178, The appeal is struck out.: 6/178, The Application is dismissed.: 6/178
• [Miscellaneous Application] outcomes — The applicant is granted leave to file the appeal out of time.: 1/3, The application is allowed.: 1/3, Application dismissed: 1/3
• [Miscellaneous Tax Appeal] outcomes — The Application is dismissed: 1/5, The Application is struck out: 1/5, The application is allowed.: 1/5, Application dismissed: 1/5

Writing characteristics

• Median judgment length ~27427 words
• Includes panel decisions

Remedy patterns

• Leave to file appeal out of time (6)
• Granting leave to amend the Memorandum of Appeal and Statement of Facts with the proposed additional documents. (1)
• Leave to file the appeal out of time (1)
• The Appellant stands to suffer irreparable harm if the Agency Orders are carried out (1)
• The Appellant urgently approached the Tribunal to pressure its right to Appeal the objection decision (1)

Citation patterns

• Avg cited authorities/decision: 1.1
• Frequently applied statutes: Kenya Revenue Authority Act (26), Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (22), Tax Appeals Tribunal (Procedure) Rules, 2015 (14), Tax Appeals Tribunal Act (13), VAT Act (9)