Maintaining Impartiality in the Tax Appeals Tribunal

“Of serious concern to this Tribunal is the issue of representation of the firm of Alexander Richard LLP in which partnership, Mr. Richard Rotich is a Member of this Tribunal. Without delving deeply into the issue above, it is evidently clear that there is a serious conflict of interest as the said partnership consists of a Member of this Tribunal. The consequence of the above is that the Respondent who is intimated as a party herein together with any member of the public would be in order to question the impartiality of this Tribunal were it to hear and determine this matter.  The upshot therefore is that as long as Richard Rotich remains a Member of this Tribunal, Alexander Richard LLP should not be allowed to practise before this Tribunal.”