Robert De Maroussem and others (Heirs to the late Paul De Maroussem) v The Commissioner of Income Tax: PC 22 Jul 2004

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 tax.
Held: There had been no finding that the failure to disclose was intentional or purposive, or that he must have known the truth. Accordingly there was no basis for the finding of wilful neglect under the statute. Appeal allowed.

Citations:

[2004] UKPC 43, Times 13-Sep-2004

Links:

Bailii, PC

Statutes:

(Mauritius) Income Tax Act 1995 130(2)

Jurisdiction:

Commonwealth

Commonwealth

Updated: 11 June 2022; Ref: scu.200082