Rodney Oluoch Beta

Main subject areas

Activity

Published decisions from 2002 to 2026; busiest year 2023 (138 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (57); Affirmed (36); The Appeal is struck out. (12); Appeal allowed (9)

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

Most-cited legislation

• Tax Procedures Act (62)
• Kenya Revenue Authority Act (57)
• Tax Appeals Tribunal Act (42)
• Income Tax Act (41)
• VAT Act (26)
• Tax Procedures Act, 2015 (22)
• Companies Act (13)
• VAT Act, 2013 (11)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (8), Application for extension of time to file an appeal (6), Appeal from objection decision (5)
• [Tax Appeal] outcomes — Appeal dismissed: 24/126, The Appeal is struck out.: 12/126, Appeal allowed: 9/126, The appeal is struck out.: 5/126
• [Miscellaneous Application] outcomes — The Tribunal grants the Applicant leave to file an appeal out of time and orders the Respondent to lift the agency notice.: 1/3, The application is granted.: 1/3, Appeal granted leave to file out of time and proper filing of documents ordered.: 1/3
• [Appeal] outcomes — Appeal dismissed and appeal struck out: 1/1
• [Customs Dispute] outcomes — The Tribunal allows the Applicant's application.: 1/1
• [Tax Appeals Tribunal Application] outcomes — The application is allowed.: 1/1

Writing characteristics

• Median judgment length ~24068 words
• Includes panel decisions

Remedy patterns

• Extension of time to file an appeal (4)
• Each party to bear its own costs. (3)
• Leave to file appeal out of time (2)
• The Respondent's Notice of Invalidation dated 10th December, 2021 is upheld (1)
• Each party bears its own costs (1)

Citation patterns

• Avg cited authorities/decision: 0.9
• Frequently applied statutes: Tax Appeals Tribunal Act (20), Tax Procedures Act (17), Income Tax Act (13), Kenya Revenue Authority Act (11), VAT Act (10)