Access to justice Access to justice: Why amendment to Section 32 of the Tax Appeals Tribunal Act, No 40 of 2013 will be an infringement of Article 48 of the Constitution of Kenya. The Finance Bill 2023 (the Bill) is perhaps one of the most debated and analysed proposed legislation. It has invited the interests of citizens from all walks of life. While the Bill contains a raft of amendments to a number of existing statutes, discussions on the same have seemingly been focused on the proposed housing levy through amending the Employment Act vide Clause 76 of the Bill.…