[Capital FM] Taxation is fundamental to government revenue generation, yet disputes over tax assessments frequently arise. In Kenya, tax litigation is primarily handled by the Tax Appeals Tribunal (TAT) at the first instance and thereafter appeals lie with the High Court, and the Court of Appeal. Two legal principles are key to these disputes, these being: the burden of proof and the standard of proof. The burden of proof determines which party--either the taxpayer or the tax agency--must substantiate their claims,