Grace Mukuha Beta

Main subject areas

Activity

Published decisions from 2022 to 2025; busiest year 2023 (86 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (20); Affirmed (14); The Appeal is struck out. (7); The appeal is struck out. (5)

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

Most-cited legislation

• Kenya Revenue Authority Act (29)
• Tax Procedures Act (23)
• Tax Appeals Tribunal Act (17)
• Income Tax Act (14)
• VAT Act (13)
• Tax Procedures Act, 2015 (12)
• VAT Act 2013 (8)
• Companies Act (7)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (18), Appeal from a tax assessment (10), Appeal from a review decision (9)
• [Tax Appeal] outcomes — Appeal dismissed: 20/135, Affirmed: 14/135, The Appeal is struck out.: 7/135, The appeal is struck out.: 5/135
• [Appeal] outcomes — Affirmed the Respondent's demand notice.: 1/2, Appeal dismissed: 1/2

Writing characteristics

• Median judgment length ~34274 words
• Includes panel decisions

Remedy patterns

• Each party to bear its own costs (3)
• The Respondent to undertake a re-computation or re-assessment of the WHT taking into consideration the deductable tax for the period between 1st January 2017 to 7th November 2019 when the Appellant was not liable for WHT. (1)
• Reclassification of the Appellant’s product under HS code 4804.19.90. (1)
• Payment of the short levied taxes and interest. (1)
• The Appellant's objection is upheld. (1)

Citation patterns

• Avg cited authorities/decision: 0.9
• Frequently applied statutes: Kenya Revenue Authority Act (29), Tax Procedures Act (23), Tax Appeals Tribunal Act (17), Income Tax Act (14), VAT Act (13)