Galea v The Assessment Review Committee & Anor (Mauritius), [2025] UKPC 17

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Summaries

Summary Under

whether an activity qualifies as “carried on with a view to profit" turns on the taxpayer’s subjective intention

Whether the taxpayer could deduct his 92% share of the losses incurred by a Mauritius partnership (of which he was the dominant partner) from his...

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Summary Under

deer-hunting activity was a business based on the taxpayer's subjective intention of generating a profit

Whether the taxpayer could deduct his 92% share of the losses incurred by a Mauritius partnership (of which he was the dominant partner) from his...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.