PC (Mauritius) The appellant administered an estate. He sold land for development. He thought the sale was taxable as a capital receipt, but should have declared it as income from trading in land. He appealed a finding that he was guilty of ‘wilful neglect’ and therefore subject to an out of time assesment to income … Continue reading Robert De Maroussem and others (Heirs to the late Paul De Maroussem) v The Commissioner of Income Tax: PC 22 Jul 2004