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The King, 2025 TCC 63-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development purported SR&ED was routine engineering conducted by trial and error In confirming the denial of the claim of the taxpayer that it had engaged in experimental development in building mobile direct-contact water heaters for use in fracking, Spiro, J. found that: there was an absence of any expert evidence demonstrating technological risks or uncertainties which could not have been removed by routine engineering or standard procedures, and the work could instead be characterized as routine engineering. the taxpayer could not identify hypotheses that were tested by its work, which could instead be characterized as having been conducted by trial and error; it had not been demonstrated that the work constituted a technological advance; and insufficient records were kept. ...

Galea v The Assessment Review Committee & Anor (Mauritius), [2025] UKPC 17-- summary under Business Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Business 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 other sources of income turned on whether the partnership was carrying on a “business,” whose definition in the Mauritian Income Tax Act 1995 relevantly referred to "any trade … or undertaking, or any other income earning activity, carried on with a view to profit. ...

Revenue Commissioners v Susquehanna International Group Ltd & ors, [2025] IECA 123-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 a US LLC was not a resident of the US for purposes of the US-Ireland treaty The taxpayers were Irish resident companies, which were part of a group whose ultimate parent was a single member LLC (“SIH LLC”), which was fiscally transparent for U.S. tax purposes. ... " Allen JA stated (at para. 42) that, as “the purpose of the treaty is to avoid double taxation … it stands to reason that it should only apply to persons who otherwise would be exposed to a liability to pay tax. ...

Haworth & Ors v Commissioners for His Majesty's Revenue and Customs, [2025] EWCA Civ 822-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 the place of effective management of trusts for treaty tie-breaker purposes was in the UK even though their CMC might be in Mauritius The UK-resident taxpayers sought to avoid capital gains tax respecting the disposal of shares by family trusts of which they were the settlors by relying on a "Round the World" tax plan. ... If the trustees were appointed because it was appreciated that fulfilment of their responsibilities would cause them to take the decisions, the POEM of the trust might not be in the jurisdiction from which the trustees come. … … [Here] the role of the trustees in Mauritius was effectively pre-determined. … [T]he settlors, albeit with the advice and assistance of advisers, decided to adopt "an overall single plan" and, to that end, exercised their powers to appoint the Mauritius Trustees for a limited period "in the confident expectation that they would implement the plan". ...

Galea v The Assessment Review Committee & Anor (Mauritius), [2025] UKPC 17-- summary under Business Source/Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit 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 other sources of income turned on whether the partnership was carrying on a “business,” whose definition in the Mauritian Income Tax Act 1995 relevantly referred to "any trade, profession, vocation or occupation, manufacture or undertaking, or any other income earning activity, carried on with a view to profit. ...