Eunice Ng’Ang’A Beta

Main subject areas

Activity

Published decisions from 2010 to 2025; busiest year 2024 (84 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (15); The application is dismissed. (7); The Appeal is struck out. (7); Appeal allowed (4)
• Miscellaneous Application: The application is dismissed. (2); The application is granted. (1)
• Miscellaneous Appeal: Leave to appeal granted (1)

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

Most-cited legislation

• Tax Appeals Tribunal Act (42)
• Tax Procedures Act (16)
• Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (10)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (9)
• VAT Act (5)
• Kenya Revenue Authority Act (5)
• Tax Appeals Tribunal (Procedure) Rules (5)
• Tax Procedures Act, 2015 (4)

Documented reasoning patterns

• Most common procedural postures: Application for extension of time to file an appeal (10), Appeal from a decision of the Commissioner of Domestic Taxes (10), Appeal from objection decision (8)
• [Tax Appeal] outcomes — Appeal dismissed: 15/128, The application is dismissed.: 7/128, The Appeal is struck out.: 7/128, Appeal allowed: 4/128
• [Miscellaneous Application] outcomes — The application is dismissed.: 2/7, The application for extension of time is dismissed: 1/7, The application is granted.: 1/7, The application is struck out: 1/7
• [Miscellaneous Appeal] outcomes — Leave to appeal granted: 1/1
• [Tax Appeals Tribunal] outcomes — The application is dismissed with no orders as to costs.: 1/1
• [Miscellaneous Tax Appeal] outcomes — The application is allowed.: 1/2, Application dismissed: 1/2

Writing characteristics

• Median judgment length ~21880 words
• Includes panel decisions

Remedy patterns

• Extension of time to file an appeal (3)
• Each party to bear its own costs. (2)
• Grant leave to appeal out of time (2)
• Leave to file an appeal out of time (2)
• Leave to file appeal out of time (2)

Citation patterns

• Avg cited authorities/decision: 1.2
• Frequently applied statutes: Tax Appeals Tribunal Act (42), Tax Procedures Act (16), Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (10), Tax Appeals Tribunal (Procedure) Rules, 2015 (9), VAT Act (5)