[2008] UKPC 53.

Privy Council.

Lord Hope of Craighead, Lord Rodger of Earlsferry, Lord Carswell, Lord Mance, Sir Paul Kennedy.

Judgment delivered 1 December 2008.

Income tax – Mauritius – Land – Compulsory purchase – Taxpayers acquiring land for development – Government acquiring part of land by compulsory purchase – Taxpayers receiving greater sum in compensation than they paid for land – Whether compensation taxable as income in taxpayers’ hands – Mauritius Income Tax Act 1974, s. 11(1)(g).

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