MAURITIUS Trends and Developments Contributed by: Sivakumaren (Robin) Mardemootoo, Natasha Behary Paray and Jeeshna (Kaajal) Radhakissoon, Dentons Mauritius LLP
• Standardised deadlines for written submissions: appellants must now file their written arguments 30 days before the hearing, and respondents 15 days before. This reflects a more structured approach to case management and should reduce last-minute adjournments. • Legal questions referred from lower courts: both the Court of Civil Appeal and the Supreme Court are now empowered to determine points of law referred by lower courts, enabling earlier authorita- tive guidance on contested issues rather than wait- ing for full appeals to run their course. • Improved access to justice: courts are now required to notify parties in writing, immediately upon delivery of judgment, of their right to appeal, which is particularly valuable for unrepresented litigants who may not otherwise be aware of that right. The Legal Profession: Disciplinary Powers of the Supreme Court The regulation of legal practitioners in Mauritius has been transformed by the Law Practitioners (Discipli- nary Proceedings) Act 2025, which is also in force since 5 January 2026. Previously, investigative and disciplinary functions were dispersed across several bodies, namely the Mauritius Bar Association, the Mauritius Law Society Council and the Chambre des Notaires . The 2025 Act establishes the Law Practitioners Complaints Commission (LPCC) as an independent, centralised body with exclusive authority to receive, investigate and process complaints against barristers, attorneys and notaries. The LPCC, which is not yet operational as of the date of this publication, will oper- ate through specialised divisions depending on the category of practitioner concerned, and proceedings will be conducted under confidentiality. Investigations may result in conciliation, the imposition of security, or the referral of formal disciplinary proceedings to the Supreme Court, which retains jurisdiction to impose sanctions up to and including removal from practice. For the legal profession, the consolidation of disci- plinary oversight under a single institution reflects a broader trend towards greater institutional clarity and transparency in the regulation of professional ser-
vices. For clients, the creation of a single complaints body represents a meaningful improvement in access to redress. Tax Disputes: Evolving Jurisprudence and Framework The Revenue Tribunal One of the most consequential institutional reforms of the past year is the replacement of the Assessment Review Committee (ARC) with a dedicated Revenue Tribunal, established by the Revenue Tribunal Act 2025 (in force since 5 January 2026). The Tribunal is designed to resolve tax disputes more efficiently and with greater procedural precision. Key features of the new regime include the following. • A structured timeline: appeals must be lodged within 28 days of a determination, a preliminary hearing must be held within 120 days, and a final decision must be delivered within 90 days of the close of the hearing. • A partial payment requirement for appeals: appel- lants must pay 5% of the amount claimed by the Mauritius Revenue Authority (MRA), subject to a cap of MUR5 million. This is designed to discour- age purely tactical appeals while not imposing an excessive financial burden on genuine applicants. • A shift in the burden of proof to the MRA in speci- fied categories of cases, which represents a signifi- cant departure from the previous position. • Powers to award costs and to dismiss frivolous appeals without a full hearing. • Expanded appellate rights: decisions can now be challenged before the Supreme Court on both questions of fact and law, a broadening of the pre- viously limited review mechanism. • The introduction of consensual mediation as an option before a full hearing is also a welcome addi- tion, offering a faster and less adversarial route to resolution for disputes where there is genuine scope for agreement. Tax liability Another significant development in Mauritian tax law concerns the personal liability of resident directors for unpaid corporate tax. Under Sections 79 and 81 of the Income Tax Act, the MRA has sought in a number of
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