LITT
Try LITT free
ZF v Comptroller of Income Tax [2010] SGHC 14
In ZF v Comptroller of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income taxation.
ABD Pte Ltd v Comptroller of Income Tax [2010] SGHC 107
Entrance fees for a proprietary club are taxable as income at the time of receipt when the taxpayer becomes legally entitled to them, and costs of acquiring land and constructing club facilities are capital expenditure and not deductible.
Ching Chew Weng Paul v Ching Pui Sim and Others [2009] SGHC 277
In Ching Chew Weng Paul v Ching Pui Sim and Others, the High Court of the Republic of Singapore addressed issues of Trusts, Revenue Law.
Clifford Development Pte Ltd v Commissioner of Stamp Duties
A scheme for reconstruction under s 15(1)(a) of the Stamp Duties Act requires that the shareholding remains substantially the same (at least 90%) after the reconstruction, and the Commissioner is entitled to look at the totality of the transaction, including subsequent events, to
ACC v CIT [2009] SGHC 211
In ACC v CIT, the High Court of the Republic of Singapore addressed issues of Revenue Law.
Comptroller of Income Tax v VJ [2008] SGHC 224
The High Court allowed the Comptroller of Income Tax's appeal, ruling that service fees under tenancy agreements fall under section 10E of the Income Tax Act. The court confirmed that income from services incidental to property letting constitutes part of the business of letting immovable properties
Clifford Development Pte Ltd v Commissioner of Stamp Duties [2008] SGHC 168
In Clifford Development Pte Ltd v Commissioner of Stamp Duties, the High Court of the Republic of Singapore addressed issues of Revenue Law — Stamp duties.
Relfo Ltd (in liquidation) v Bhimji Velji Jadva Varsani [2008] SGHC 105
In Relfo Ltd (in liquidation) v Bhimji Velji Jadva Varsani, the High Court of the Republic of Singapore addressed issues of Revenue Law — International taxation, Trusts — Constructive trusts.
BQY and another v Comptroller of Income Tax [2018] SGHC 75
In BQY and another v Comptroller of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue law — income taxation.
Asia Development Pte Ltd v Commissioner of Stamp Duties [2018] SGHC 41
In Asia Development Pte Ltd v Commissioner of Stamp Duties, the High Court of the Republic of Singapore addressed issues of Revenue Law — Stamp Duties.
AXY and others v Comptroller of Income Tax (Attorney-General, intervener) [2017] SGHC 42
In AXY and others v Comptroller of Income Tax (Attorney-General, intervener), the High Court of the Republic of Singapore addressed issues of Revenue Law — International Taxation, Administrative Law — Judicial Review.
BML v Comptroller of Income Tax [2017] SGHC 118
In BML v Comptroller of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income taxation, Statutory Interpretation — Revenue statutes.
Zhao Hui Fang and others v Commissioner of Stamp Duties [2017] SGHC 105
In Zhao Hui Fang and others v Commissioner of Stamp Duties, the High Court of the Republic of Singapore addressed issues of Revenue Law — Stamp duties, Trusts — Purpose trusts.
Bollywood Veggies Pte Ltd v Chief Assessor [2021] SGHC 233
In Bollywood Veggies Pte Ltd v Chief Assessor, the High Court of the Republic of Singapore addressed issues of Revenue Law — Property tax.
Skyventure VWT Singapore Pte Ltd v Chief Assessor and another and another matter [2021] SGCA 40
In Skyventure VWT Singapore Pte Ltd v Chief Assessor and another and another matter, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Property tax, Statutory interpretation — Construction of statute.
Comptroller of Income Tax v Forsyth, John Russell [2020] SGHC 258
In Comptroller of Income Tax v Forsyth, John Russell, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income taxation.
Wee Teng Yau v Comptroller Of Income Tax [2020] SGHC 236
In Wee Teng Yau v Comptroller Of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income taxation.
Intevac Asia Pte Ltd v Comptroller of Income Tax [2020] SGHC 218
In Intevac Asia Pte Ltd v Comptroller of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income taxation.
Chief Assessor and another v Skyventure VWT Singapore Pte Ltd [2020] SGHC 10
In Chief Assessor and another v Skyventure VWT Singapore Pte Ltd, the High Court of the Republic of Singapore addressed issues of Revenue Law — Property tax.
Asia Development Pte Ltd v Attorney-General [2020] SGCA 22
In Asia Development Pte Ltd v Attorney-General, the Court of Appeal of the Republic of Singapore addressed issues of Administrative Law — Judicial review, Revenue Law — Stamp duties.
HSBC Institutional Trust Services (Singapore) Ltd (trustee of Capitaland Mall Trust) v Chief Assessor [2020] SGCA 10
In HSBC Institutional Trust Services (Singapore) Ltd (trustee of Capitaland Mall Trust) v Chief Assessor, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Property tax.
BZZ v Comptroller of Income Tax [2019] SGHC 252
In BZZ v Comptroller of Income Tax, the High Court of the Republic of Singapore addressed issues of Revenue Law — Income taxation.
BML v Comptroller of Income Tax [2018] SGCA 53
In BML v Comptroller of Income Tax, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Income taxation.
AXY and others v Comptroller of Income Tax [2018] SGCA 23
In AXY and others v Comptroller of Income Tax, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — International taxation, Administrative Law — Judicial review.