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HSBC Institutional Trust Services (Singapore) Ltd (trustee of Capitaland Mall Trust) v Chief Assessor [2019] SGHC 95
In HSBC Institutional Trust Services (Singapore) Ltd (trustee of Capitaland Mall Trust) v Chief Assessor, the High Court of the Republic of Singapore addressed issues of Revenue Law — Property tax, Evidence — Proof of evidence.
Ong Beng Chong v Commissioner of Stamp Duties [2019] SGHC 91
In Ong Beng Chong v Commissioner of Stamp Duties, the High Court of the Republic of Singapore addressed issues of Revenue Law — Stamp duties, Revenue Law — Stamp Duties Act.
BFH v Comptroller of Income Tax
Expenditure incurred for the acquisition of 3G spectrum rights and a 3G FBO licence is capital in nature because it provides an enduring benefit and enhances the taxpayer's core business structure.
BQY & Anor v Comptroller of Income Tax
The intention of a taxpayer at the time of purchasing property is the key factor in determining whether profits from resale are taxable as income. Conduct and surrounding circumstances are used to infer this intention.
Comptroller of Goods and Services Tax v Dynamac Enterprise [2022] SGHC 61
In Comptroller of Goods and Services Tax v Dynamac Enterprise, the High Court of the Republic of Singapore addressed issues of Revenue Law — Goods and Services Tax (GST).
BLP v Comptroller of Income Tax [2014] SGHC 127
The High Court allowed the appeal in BLP v Comptroller of Income Tax, ruling that a special levy for major retrofitting was capital in nature. The court held that statutory maintenance duties under the BMSMA do not automatically transform a management corporation's activities into a taxable business
Comptroller of Income Tax v BBO [2013] SGHC 74
In Comptroller of Income Tax v BBO, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income Taxation.
Comptroller of Income Tax v BLM [2013] SGHC 212
In Comptroller of Income Tax v BLM, the High Court of the Republic of Singapore addressed issues of Revenue Law — International Taxation.
Comptroller of Income Tax v BKW and another [2013] SGHC 205
In Comptroller of Income Tax v BKW and another, the High Court of the Republic of Singapore addressed issues of Revenue law — International taxation.
Comptroller of Income Tax v BJY and others [2013] SGHC 173
In Comptroller of Income Tax v BJY and others, the High Court of the Republic of Singapore addressed issues of Revenue law — International taxation.
BFC v Comptroller of Income Tax [2013] SGHC 169
In BFC v Comptroller of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income Taxation.
BFH v Comptroller of Income Tax [2013] SGHC 161
Expenditure incurred to acquire a 3G licence and spectrum rights is capital in nature because it secures an enduring benefit and enhances the core business structure of the taxpayer.
ABD Pte Ltd v Comptroller of Income Tax
Entrance fees for a proprietary club are taxable as income at the time of receipt because the taxpayer becomes legally entitled to them upon the grant of membership, and they are not earned over the duration of the membership.
AQQ v Comptroller of Income Tax [2012] SGHC 249
In AQQ v Comptroller of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income taxation.
BFC Development LLP v Comptroller of Property Tax [2012] SGHC 237
In BFC Development LLP v Comptroller of Property Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law — Property Tax.
Glengary Pte Ltd v Chief Assessor [2012] SGHC 183
The High Court allowed Glengary Pte Ltd's appeal, ruling that property annual value must reflect committed sales. The court affirmed the rebus sic stantibus principle, rejecting the Chief Assessor's attempt to use statutory fiction to ignore the property's actual state during valuation.
Chief Assessor v HSBC Institutional Trust Services (Singapore) Ltd [2012] SGHC 120
In Chief Assessor v HSBC Institutional Trust Services, the High Court ruled that notional depreciation expenses cannot be deducted from gross rent when calculating property annual value. The court held that only actual expenditures for property maintenance incurred during the valuation year are dedu
Comptroller of Income Tax v AZP [2012] SGHC 112
In Comptroller of Income Tax v AZP, the High Court of the Republic of Singapore addressed issues of Revenue Law — International Taxation.
CDL Properties Ltd v Chief Assessor and another [2011] SGHC 31
In CDL Properties Ltd v Chief Assessor and another, the High Court of the Republic of Singapore addressed issues of Revenue Law.
AQP v Comptroller of Income Tax [2011] SGHC 229
In AQP v Comptroller of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income Taxation.
Lai Ling Wan (alias Lai Lily) v Commissioner of Stamp Duties [2011] SGHC 186
In Lai Ling Wan (alias Lai Lily) v Commissioner of Stamp Duties, the High Court of the Republic of Singapore addressed issues of Revenue Law — Contract.
ABB v Comptroller of Income Tax [2010] SGHC 46
In ABB v Comptroller of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law.
ACC v Comptroller of Income Tax [2010] SGHC 316
In ACC v Comptroller of Income Tax [2010] SGHC 316, the High Court quashed the Comptroller's determination, ruling that payments made were not subject to withholding tax under section 45. The court held that section 12(6)(a) requires a direct nexus to a loan or indebtedness involving the resident.
Cheok Doris v Commissioner of Stamp Duties [2010] SGHC 17
In Cheok Doris v Commissioner of Stamp Duties, the High Court of the Republic of Singapore addressed issues of Revenue Law.