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Modernland Overseas Pte Ltd v Comptroller of Income Tax and another matter [2025] SGHC 239
The court held that the Amended Notes were new debt instruments and not merely an amendment to the Existing Notes, as the Existing Notes were expressly cancelled under the 2021 Notes Indentures.
THM International Import & Export Pte Ltd v Comptroller of Goods and Services Tax [2024] SGHC 97
The High Court has limited jurisdiction to hear appeals from the GST Board of Review, which is restricted to questions of law or mixed law and fact; appeals on findings of fact are generally not permitted.
Changi Airport Group (Singapore) Pte Ltd v Comptroller of Income Tax [2024] SGHC 281
The runways, taxiways, and aprons (RTA) of an airport are classified as 'structures' rather than 'plant' for the purposes of capital allowances under s 19A of the Income Tax Act, as they constitute the premise on which the trade occurs rather than an apparatus used for the trade.
First DCS Pte Ltd v Chief Assessor and Another [2007] SGHC 82
The court held that machinery used for chilling water to 4°C qualifies for property tax exclusion under s 2(2) of the Property Tax Act as it constitutes 'altering' or 'adapting' an article for sale.
City Developments Ltd v Chief Assessor [2007] SGHC 227
The Chief Assessor has wide discretion under s 2(3) of the Property Tax Act to assess annual value based on 5% of the estimated land value for redevelopment sites, provided the discretion is exercised fairly and based on relevant factors.
Tan Hee Liang v Chief Assessor and Another [2007] SGHC 210
In Tan Hee Liang v Chief Assessor [2007] SGHC 210, the High Court affirmed that sinking fund contributions and special levies are included in gross rental for annual value assessments, unless proven to be for services distinct from property occupation.
Pan United Marine Ltd v Chief Assessor [2007] SGHC 21
Floating dry docks fall within the definition of 'building' in s 2(1) of the Property Tax Act and are assessable as part of the land if they are sufficiently annexed to the property and enhance its value.
NP and Another v Comptroller of Income Tax [2007] SGHC 141
The court held that the determination of whether a property transaction constitutes trading is a question of mixed fact and law, and that the Board's findings can be overturned if they are unreasonable or inconsistent with the facts found.
Aspinden Holdings Ltd v Chief Assessor and Comptroller of Property Tax [2006] SGHC 72
The Chief Assessor has the power to amalgamate strata lots into a single property tax account for valuation purposes if they are physically and functionally used as an integral unit, consistent with the rebus sic stantibus principle.
NE v Comptroller of Income Tax [2006] SGHC 199
The court held that the appellant was precluded from appealing the Board's decision because the Board's finding that there was insufficient evidence of the purpose of the expenditure was a question of fact.
Comptroller of Income Tax v KE [2006] SGHC 140
Under the Completed Contract Method, all costs incurred up to the year of assessment are to be deducted from all sale proceeds received or receivable up to that year, and there is no justification for deferring a portion of costs to a subsequent year.
BCH Retail Investment Pte Ltd v Chief Assessor [2006] SGHC 133
Owners of shopping centres cannot deduct advertising and promotion expenses from gross rental for annual value purposes if those expenses were not agreed to be paid by tenants.
Comptroller of Income Tax v MT [2006] SGHC 120
The court held that the 1995 amendments to the Merchant Shipping Act, which excluded vessels with suspended registration from the definition of 'Singapore ship', did not automatically update the definition of 'Singapore ship' in the Income Tax Act, as tax exemptions are a matter
JD v Comptroller of Income Tax [2005] SGHC 92
Dividend income from each shareholding constitutes a separate and distinct source of income for the purposes of deductibility under s 14(1)(a) of the Income Tax Act. Interest expense is only deductible if there is a direct nexus between the borrowed capital and the specific incom
Mohamed Hiraz Hassim v Public Prosecutor [2005] SGHC 23
The High Court affirmed that the revisionary jurisdiction is exercised sparingly and only where there is serious injustice, and that the benchmark sentence for GST evasion is 15 to 20 times the tax evaded.
IA v Comptroller of Income Tax [2005] SGHC 229
Borrowing expenses, prepayment penalties, and guarantee expenses incurred by a property developer to finance the acquisition of trading stock are revenue in nature and deductible under s 14(1) of the Income Tax Act.
Management Corporation Strata Title Plan Nos 1298 and 1304 v Chief Assessor and Comptroller of Property Tax [2005] SGHC 219
The court held that areas of common property in a shopping centre used for placing items like ATMs and kiosks constitute 'tenements' and are therefore taxable under the Property Tax Act, even if they are not physically demarcated by lines.
Chong Barbara v Commissioner of Estate Duties [2005] SGHC 172
The court held that the net asset value method is the appropriate basis for valuing minority shareholdings in private investment-holding companies, and a 50% discount for lack of marketability and minority status is appropriate.
HY v Comptroller of Income Tax [2005] SGHC 137
The court held that there was no material connection between the appellant's gains from stock options and Singapore, as the options were granted while the appellant was employed in London and the exercise of the options occurred in London.
T Ltd v Comptroller of Income Tax [2005] SGHC 115
A company's business commences when it is ready to commence business operations, not merely when it is incorporated or when it begins preparatory activities.
Kuok (Singapore) Ltd v Commissioner of Stamp Duties [2003] SGHC 81
In Kuok (Singapore) Ltd v Commissioner of Stamp Duties [2003], the High Court ruled that transferring shares to settle a debt constitutes a 'transfer on sale' subject to ad valorem stamp duty, regardless of the transferor's liquidation status, emphasizing substance over form in tax law.
BCH Retail Investment Pte Ltd v Chief Assessor [2002] SGHC 205
Advertising and promotion contributions paid by tenants to a landlord are deductible from gross rent for the purpose of calculating annual value if they are for services provided by the landlord and are reasonably incurred.
Pinetree Resort Pte Ltd v Comptroller of Income Tax [2000] SGHC 24
Initiation deposits paid by members to a proprietary club are taxable income upon receipt, as they are not genuine interest-free loans but part of a contractual buy-back scheme.
Chng Gim Huat v Public Prosecutor [2000] SGHC 127
The term 'interest' in the Income Tax Act refers to compensation for the deprivation of the use of money, and the label given to a payment by parties is not conclusive of its legal nature.