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Singapore High Court tax cases
Seeded tax cases from the Singapore High Court in Singapore.
Country
Singapore
Court
Singapore High Court
Cases
1
2017
AYH v Comptroller of Income Tax
[2017] SGHC 175
On an appeal under section 81 of the Income Tax Act, the High Court will not disturb findings of fact by the Income Tax Board of Review unless they are unsupported by the evidence; characterisation of a gain as capital or income remains a mixed question of law and fact closely tied to the trade-or-investment factors.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.