JKUAT School of Law hosted its first inter-varsity tax moot court competition at the Karen campus on Thursday 27th and Friday 28th March 2025.
The moot court, organized by the JKUAT Mooting Club in partnership with various organizations, including the Global Alliance for Justice Education, Rachier & Amollo LLP, Mohammed Muigai LLP, Nyaanga and Mugisha Advocates, SOK Law Advocates, and Tax Justice Network Africa. The universities that competed included Daystar University, JKUAT, Moi University, University of Embu, University of Nairobi, and University of Umma.
Running under the theme ‘Taxation and Taxpayer Rights: The Place of Administrative Law in Kenya,’ the competition provided a platform for law students to showcase their legal knowledge and advocacy skills, while engaging in thought-provoking discussions on the role of administrative law in safeguarding taxpayer rights.
The students were tested on their understanding of the intersection between administrative law and taxation by handling a hypothetical case in which Bidii Limited challenged a decision made by the JKUAT Revenue Service. Instead of following the typical appeal process through the Tax Appeals Tribunal, the company pursued judicial review through the court.
The participants were expected to devise original and creative legal arguments in support of or against the issues in the appeal, rather than copying or imitating the arguments presented in court, as the judgment was based on a real court case.
During the official opening of the competition, the Dean of the School of Law, Dr. Stephen Aming’a, commended the JKUAT Mooting Club for organizing the moot and encouraged them, stating that they were heading in the right direction as students and prospective lawyers.
“This event, the first of its kind, will provide a unique opportunity for students to engage in a simulated legal environment and showcase their skills,” stated Dr. Aminga.
The Dean also urged the participants to fully utilize the platform, encouraging them to engage actively, learn from their peers, and refine their legal skills for future success.
The two-day event culminated in the awarding of various prizes to the top performers, recognizing their exceptional legal arguments and advocacy skills.
At the awards ceremony, JKUAT secured the second runners-up position and won the Best Appellant award, with Linda Wambui and her co-counsel Nathan Mwanja representing the university. Additionally, Linda Wambui was recognized as the Best Female Orator.
Reacting to her performance, Wambui, a second-year law student, said she was honored to receive the accolades,
noting that the experience had been invaluable in sharpening her advocacy skills. She expressed gratitude for the opportunity to represent JKUAT in such a prestigious competition.
“The moot was very exciting, eye opening and educative. I got to hear how various participants presented their arguments. I would urge the JKUAT Mooting club and School to organize more such as these and even international moot competitions,” said Wambui.
Grace Maina, one of the judges, an advocate of the High Court of Kenya and an alumna of the JKUAT School of Law, encouraged the students to continue fostering the mooting culture, as it would open many doors for them in the field of law.
Dr. Dennis Ndambo, the JKUAT Moot Court Coordinator and Patron of the JKUAT Mooting Club, expressed his gratitude to the sponsors for enabling the School of Law to successfully host the event, which had been two years in the making. He expressed hope that the tax moot court competition, the first of its kind held at campus, would become an annual tradition.
The JKUAT Mooting Club Chairperson, Alvin Onchiri, expressed appreciation to all attendees and participants who contributed to the success of the competition. He also congratulated the winners and urged them to continue honing their skills and striving for excellence in their legal careers.
