Chair Chair 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 4 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Documented reasoning patterns
- Most common procedural postures: Appeal from additional assessments (1), Appeal from a confirmation of assessment (1), Appeal from a decision of the Commissioner of Legal Services and Board Coordination (1)
- [Tax Appeal] outcomes — Appeal dismissed: 1/4, The appeal was dismissed.: 1/4, The Tribunal allowed the Appellant’s Objection.: 1/4, The Appellant's appeal was dismissed.: 1/4
Writing characteristics
- Median judgment length ~47940 words
- Includes panel decisions
Citation patterns
- Avg cited authorities/decision: 1.5
- Frequently applied statutes: Tax Procedures Act (3), Income Tax Act (1), Evidence Act (1), Kenya Revenue Authority Act (1), East Africa Customs Management Act, 2004 (1)
Sample decisions
M-Kopa Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E735 of 2023) [2024] KETAT 1441 (KLR) (Civ) (4 October 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 1441 (KLR) · 4 October 2024
Centralfood Industries Limited v Commissioner of Domestic Taxes (Appeal E065 of 2023) [2024] KETAT 639 (KLR) (26 April 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 639 (KLR) · 26 April 2024
Benards t/a Ozonah Enterpsrises / Bella Water v Commissioner of Legal Services and Board Cordination (Tax Appeal E1275 of 2024) [2025] KETAT 401 (KLR) (Appeals) (27 June 2025) (Judgment)
Tax Appeals Tribunal · [2025] KETAT 401 (KLR) · 27 June 2025
Shemay Medtech Limited v Commissioner of Customs and Border Control (Tax Appeal E1472 of 2024) [2025] KETAT 403 (KLR) (8 August 2025) (Judgment)
Tax Appeals Tribunal · [2025] KETAT 403 (KLR) · 8 August 2025