Mauritius
Compulsory purchase of land, correct tax treatment of compensation
Case Law –
Lutchumun & Ors v Director General of the Mauritius Revenue Authority (Mauritius). [2009] BTC 65
Deposit paid on gas containers, income tax liability
Double taxation relief, residence of settlement trustees
Case Law –
Revenue and Customs Commissioners v Smallwood & Anor. [2010] BTC 637
;
Smallwood & Anor (trustees of the Trevor Smallwood Settlement) v Revenue and Customs Commissioners. [2009] BTC 135
Morcellement receipts, gross income
Repayment of share capital, retrospective legislation
Tax exemption legislation, legitimately taken advantage of by company
Wilful neglect