Kenya Revenue Authority V Maluki Kitili Mwendwa [2021]
Burden of Proof
“The pertinent issue in this appeal as I see it the question of the taxpayer's burden of proof in tax cases. The party with the obligation of persuasion-what Wigmore termed the risk of non-persuasion-is said to bear the burden of proof. The effect of non-persuasion on a party w...
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