Patricia Anampiu Beta

Main subject areas

Activity

Published decisions from 2021 to 2022; busiest year 2022 (2 decisions).

Documented outcomes by case type

• Miscellaneous Application: The Applicant is granted leave to file its Appeal as against (1)
• Tax Appeal: The Appeal is merited. (1); The Appeal is dismissed with costs to the Respondent. (1)

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

Most-cited legislation

• Tax Procedures Act, 2015 (1)
• Kenya Revenue Authorities Act, 2004 (1)
• Tax Payer Appeal Act (TPA) (1)
• Tax Appeals Tribunal Act (1)
• Kenya Revenue Authority Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from confirmation of additional assessments (1), Appeal from a decision to invalidate an objection to tax assessments (1), Appeal from a rejection of VAT refund claims (1)
• [Miscellaneous Application] outcomes — The Applicant is granted leave to file its Appeal as against the Respondent's confirmation of additional assessments dated 29th July 2019 out of time.: 1/1
• [Tax Appeal] outcomes — The Appeal is merited.: 1/2, The Appeal is dismissed with costs to the Respondent.: 1/2

Writing characteristics

• Median judgment length ~28929 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 0.3
• Frequently applied statutes: Tax Procedures Act, 2015 (1), Kenya Revenue Authorities Act, 2004 (1), Tax Payer Appeal Act (TPA) (1), Tax Appeals Tribunal Act (1), Kenya Revenue Authority Act (1)