JCPC
Privy Council Appeals
EGR acts as instructing attorneys in Privy Council appeals, managing the procedural and strategic conduct of appeals from Mauritius. We handle permission to appeal, preparation of the record, procedural filings, liaison with the JCPC Registry, and coordination with counsel, ensuring full compliance with JCPC rules at every stage.
Why Clients Choose EGR for Privy Council Appeals
1
Expertise
EGR manages the entire appeal end-to-end. EGR brings deep expertise in the strict procedural rules of the Privy Council.
2
No UK Agent Required
We handle all Privy Council filings and correspondence ourselves. We file and manage the appeal without a UK agent.
3
Reputation
EGR is among the firms handling the highest number of Privy Council appeals.
Available Online15 min
Attorney's Fees - Privy Council (JCPC) Appeals
Privy Council appeals are procedurally complex and vary significantly depending on the nature of the case, the volume of the record, and whether permission to appeal is required.
For this reason, fees are structured by stages, enabling clients to manage costs and assess risk at each step of the appeal process.
A tailored fee proposal is provided after an initial review of the matter.
Recent Privy Council Success
Definition of “Business” and "with a view to profit"
[2025] UKPC 17 | Tax Law – Mauritius
On 8 April 2025, the Judicial Committee of the Privy Council allowed a significant tax appeal from Mauritius, overturning decisions of the Assessment Review Committee and the Supreme Court of Mauritius concerning the statutory meaning of “business” under section 2 of the Income Tax Act 1995.
The Board held that the correct legal test for “carried on with a view to profit” is a subjective intention to make profit, and that persistent losses do not, by themselves, prevent an activity from qualifying as a business for tax purposes.
This judgment is now leading authority in Mauritius on the interpretation of “business” and “with a view to profit” in tax law.
ETUDE GUY RIVALLAND acted as instructing attorney and agent for the appellant in this successful Privy Council appeal.
Decision available at:https://jcpc.uk/uploads/jcpc_2023_0096_judgment_f0b606f6e3.pdf
FAQ:
What is the Judicial Committee of the Privy Council (JCPC)?
The Judicial Committee of the Privy Council is the final appellate court for Mauritius.
Do I need permission to appeal to the Privy Council?
Yes. In most cases, leave (permission) to appeal must be obtained either from the Supreme Court of Mauritius or directly from the JCPC. The test is strict and focuses on whether the case raises a question of law of general or public importance, or whether there has been a serious miscarriage of justice.
Can EGR handle the entire Privy Council process from Mauritius?
Yes. EGR acts as instructing attorneys and procedural agents, managing the appeal from Mauritius, including:
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permission to appeal,
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preparation of the record,
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compliance with JCPC procedural requirements,
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filing and correspondence with the JCPC Registry,
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coordination with counsel where applicable.
Do I need a UK-based solicitor or agent?
Yes. EGR acts as instructing attorneys and procedural agents, managing the appeal from Mauritius, including:
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permission to appeal,
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preparation of the record,
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compliance with JCPC procedural requirements,
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filing and correspondence with the JCPC Registry,
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coordination with counsel where applicable.
How much does a Privy Council appeal cost?
Costs depend on:
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whether leave to appeal is required,
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the complexity and volume of the record, procedural stages involved.
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EGR structures fees by stages, allowing clients to anticipate costs and manage risk.
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Professional fees start from MUR 150,000, exclusive of disbursements and VAT.
How do I start the process?
You may:
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book a confidential JCPC consultation, or
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contact EGR directly to discuss your matter and next steps.