Mauritius – Appeal from an order of the Court of Appeal of Mauritius, dismissing an appeal from an order by which the learned judge struck out the appellant’s pleaded defence to a claim for income tax (and a counterclaim for repayment of money recovered by the Commissioner) on the ground that they disclosed no reasonable grounds of defence or cause of action.
Judges:
Lord Goff of Chieveley, Lord Nicholls of Birkenhead, Lord Hoffmann, Lord Hope of Craighead, Lord Cooke of Thorndon
Citations:
[1996] UKPC 45
Links:
Commonwealth, Income Tax
Updated: 01 June 2022; Ref: scu.159204