Tax Mind - February 2026

The Revenue Tribunal and costs: an opportunity to shape the future of tax litigation?

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I am become Death, the destroyer of worlds. Stark words which were famously quoted by J. Robert Oppenheimer upon witnessing the first atomic bomb test. 

This article is not about nuclear physics or the quality of the Oppenheimer movie but rather about deterrence – one of the great justifiers for nuclear weapons. Here, we will not focus on dramatic force but rather on how costs orders may impact the conduct of tax litigation and deter certain behaviours. 

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Anthony Leung Shing, ACA, CTA

Anthony Leung Shing, ACA, CTA

EMA Deputy Regional Senior Partner, Country Senior Partner, PwC Mauritius

Tel: +230 404 5071

Dheerend Puholoo, ACCA

Dheerend Puholoo, ACCA

Tax Leader, PwC Mauritius

Tel: +230 404 5079

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