Wilfred Gichuki Beta

Main subject areas

Activity

Published decisions from 2016 to 2021; busiest year 2021 (2 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (2); Partially merited appeal (1); The Appellant's application for leave to file the objection (1)

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

Most-cited legislation

• Income Tax Act (1)
• Kenya Revenue Authority Act (1)
• VAT Act 2013 (1)
• Tax Appeals Tribunal Act 2013 (1)
• Tax Procedures Act (1)
• Kenya Revenue Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (2), Appeal from a tax assessment (1), Appeal from confirmed assessment (1)
• [Tax Appeal] outcomes — Appeal dismissed: 2/4, The Appellant's application for leave to file the objection out of time was granted, but the application itself was dismissed.: 1/4, Partially merited appeal: 1/4

Writing characteristics

• Median judgment length ~13035 words
• Includes panel decisions

Remedy patterns

• Appellant granted opportunity to apply for reinstatement of the Appeal (1)

Citation patterns

• Avg cited authorities/decision: 0.2
• Frequently applied statutes: Tax Procedures Act (1), Kenya Revenue Act (1), Income Tax Act (1), Kenya Revenue Authority Act (1), VAT Act 2013 (1)