Ololchike Spencer Beta

Main subject areas

Activity

Published decisions from 2024 to 2025; busiest year 2024 (51 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (9); The Appeal is struck out. (8); The appeal is struck out. (5); The Application is dismissed. (4)
• Miscellaneous Tax Appeal: The Application is struck out (1); The application is allowed. (1)
• Miscellaneous Application: The applicant is granted leave to file the appeal out of tim (1)

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

Most-cited legislation

• Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (15)
• Kenya Revenue Authority Act (8)
• Tax Appeals Tribunal Act (5)
• Tax Procedures Act, CAP 469B of the Laws of Kenya (4)
• VAT Act (4)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (4)
• Companies Act (3)
• Value Added Tax Act (3)

Documented reasoning patterns

• Most common procedural postures: Appeal from objection decision (11), Appeal from an objection decision (4), Appeal from a VAT assessment (3)
• [Tax Appeal] outcomes — Appeal dismissed: 9/76, The Appeal is struck out.: 8/76, The appeal is struck out.: 5/76, The Application is dismissed.: 4/76
• [Miscellaneous Application] outcomes — The applicant is granted leave to file the appeal out of time.: 1/1
• [Miscellaneous Tax Appeal] outcomes — The application is allowed.: 1/1

Writing characteristics

• Median judgment length ~24754 words
• Includes panel decisions

Remedy patterns

• Leave to file appeal out of time (2)
• Leave to file the appeal out of time (1)
• The Appellant stands to suffer irreparable harm if the Agency Orders are carried out (1)
• The Appellant urgently approached the Tribunal to pressure its right to Appeal the objection decision (1)
• No orders as to costs (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (15), Kenya Revenue Authority Act (8), Tax Appeals Tribunal Act (5), VAT Act (4), Tax Procedures Act, CAP 469B of the Laws of Kenya (4)