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ABU v Comptroller of Income Tax [2015] SGCA 4
In ABU v Comptroller of Income Tax, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — international taxation, Statutory Interpretation — construction of statute.
BFC Development LLP v Comptroller of Property Tax [2014] SGCA 9
The Court of Appeal allowed the appeal in BFC Development LLP v Comptroller of Property Tax, ruling that vacancy refunds apply to fitting-out periods where no rent is received, provided the owner demonstrates genuine efforts to secure a tenant and meets the statutory criteria under the Property Tax
BFC v Comptroller of Income Tax [2014] SGCA 39
In BFC v Comptroller of Income Tax, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Income Taxation.
Comptroller of Income Tax v AQQ and another appeal [2014] SGCA 15
In Comptroller of Income Tax v AQQ and another appeal, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Income Taxation.
Comptroller of Income Tax v BBO [2014] SGCA 10
In Comptroller of Income Tax v BBO, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Income Taxation.
HSBC Institutional Trust Services (Singapore) Ltd v Chief Assessor [2013] SGCA 4
In HSBC Institutional Trust Services (Singapore) Ltd v Chief Assessor, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Property tax.
Chief Assessor v Glengary Pte Ltd [2013] SGCA 30
In Chief Assessor v Glengary Pte Ltd [2013] SGCA 30, the Court of Appeal ruled that property tax valuations must reflect current market conditions. The Court affirmed the Chief Assessor's authority to disregard outdated pre-sale figures when assessing land value under the Property Tax Act.
AQP v Comptroller of Income Tax [2013] SGCA 3
In AQP v Comptroller of Income Tax, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Income Taxation.
CDL Properties Ltd v Chief Assessor and another [2012] SGCA 1
In CDL Properties Ltd v Chief Assessor and another, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Property tax.
ZF v Comptroller of Income Tax [2010] SGCA 48
Case Details * Citation: [2010] SGCA 48 * Case Number: Civil Appeal No 12 of 2010 * Decision Date: 15 December 2010 * Court: Court of Appeal of Singapore * Coram: Chan Sek Keong CJ; Andrew Phang
Cheok Doris v Commissioner of Stamp Duties [2010] SGCA 28
In Cheok Doris v Commissioner of Stamp Duties, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Stamp Duties.
Comptroller of Income Tax v ACC [2010] SGCA 13
In Comptroller of Income Tax v ACC, the Court of Appeal of the Republic of Singapore addressed issues of Administrative Law, Revenue Law.
Clifford Development Pte Ltd v Commissioner of Stamp Duties [2009] SGCA 17
In Clifford Development Pte Ltd v Commissioner of Stamp Duties, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Stamp duties, Words and Phrases — "Scheme for the Reconstruction".
Tan Hee Liang v Chief Assessor and Another [2008] SGCA 43
In Tan Hee Liang v Chief Assessor and Another, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Property tax.
City Developments Ltd v Chief Assessor [2008] SGCA 29
In City Developments Ltd v Chief Assessor, the Court of Appeal of the Republic of Singapore addressed issues of Administrative Law — Administrative discretion, Revenue Law — Property tax.
Pan-United Marine Ltd v Chief Assessor [2008] SGCA 21
The Court of Appeal ruled in favor of Pan-United Marine Ltd, determining that floating docks qualify as machinery under the Property Tax Act. The court rejected an exclusive function test, establishing that machinery remains eligible for tax exclusion if its primary function is industrial.
Chief Assessor and Another v First DCS Pte Ltd [2008] SGCA 15
In Chief Assessor and Another v First DCS Pte Ltd, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Property tax, Statutory Interpretation — Construction of statute.
BCH Retail Investment Pte Ltd v Chief Assessor [2007] SGCA 15
In BCH Retail Investment Pte Ltd v Chief Assessor, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Property tax.
Comptroller of Income Tax v HY [2006] SGCA 7
In Comptroller of Income Tax v HY, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Income taxation.
Aspinden Holdings Ltd v Chief Assessor and Comptroller of Property Tax [2006] SGCA 31
In Aspinden Holdings Ltd v Chief Assessor and Comptroller of Property Tax, the Court of Appeal of the Republic of Singapore addressed issues of Administrative Law — Judicial review, Revenue Law — Property tax.
Management Corporation Strata Title Plan Nos 1298 and 1304 v Chief Assessor and Comptroller of Property Tax [2006] SGCA 29
In Management Corporation Strata Title Plan Nos 1298 and 1304 v Chief Assessor and Comptroller of Property Tax, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Property tax.
Comptroller of Income Tax v IA [2006] SGCA 24
The Court of Appeal affirmed that prepayment penalties and guarantee expenses are deductible revenue expenses under section 14(1) of the Income Tax Act, ruling they do not constitute capital expenditure as they do not create an enduring asset for the business.
T Ltd v Comptroller of Income Tax [2006] SGCA 13
In T Ltd v Comptroller of Income Tax, the Court of Appeal of the Republic of Singapore addressed issues of Revenue Law — Income taxation.
JD Ltd v Comptroller of Income Tax [2005] SGCA 52
In JD Ltd v Comptroller of Income Tax, the Court of Appeal of the Republic of Singapore addressed issues of Courts and Jurisdiction — Court of appeal, Revenue Law — Income taxation.