SCTP: Twists and Turns of Singapore Tax Cases in 2023 (In-Person)

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Recommended: Gain insights on the notable tax cases of 2023 and their implications for taxpayers
26 February 2024, Monday

Closing date: 19 February 2024, Monday or when spaces are filled

02.30 - 05.30PM

Registration starts at 2.00pm

URA Function Hall
The URA Centre
Level 5
45 Maxwell Road
Singapore 069118

CPE Hours (Income Tax):

2.0 hour(s)

CPE Hours (GST):

1.0 hour(s)

SILE Public CPD Points:
Practice Area:
Training Category:
(w/GST): $85.02 (SCTP/ ISCA Member); $126.44 (Association Member); $170.04 (Non-Member)
Contact Nabila (+(65) 6360 5969), Anna (+(65) 6360 5979) or
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Programme Synopsis

This is an SILE-accredited activity.
Participants who wish to obtain CPD Points are reminded that they must comply strictly with the Attendance Policy set out in the CPD Guidelines. For this activity, this includes signing in on arrival and signing out at the conclusion of the activity in the manner required by the organiser, and not being absent from the entire activity for more than 15 minutes. Participants who do not comply with the Attendance Policy will not be able to obtain CPD Points for attending the activity. Please refer to for more information.

From the age-old capital/ revenue debate, to a discussion of the legality of tax-optimising trust structures, several important tax decisions from an income tax, goods and services tax, and stamp duty perspective were handed down in the year 2023. These notable decisions raise various points of contention that are worthy of greater inspection. This 2024, usher in the year of the Dragon with fresh insights and greater clarity on key tax issues.

Join Accredited Tax Advisor (Income Tax) Mr Allen Tan, Principal, Mr Jeremiah Soh, Local Principal, and Mr Shawn Joo, Senior Associate at Baker & McKenzie.Wong & Leow, as they dissect the various controversies, give their insights on the cases, as well as share what these mean to you and your clients.

Programme Outline

  • Know the tax areas that were in the spotlight in 2023 and understand the implications that these decisions will have on future cases.

    Income Tax
    - Consider whether a payment received pursuant to a Sale and Purchase Agreement is capital or revenue in nature in GFG and another
    v Comptroller of Income Tax (CIT)

    - Understand what is a plant or building for the purposes of claiming capital allowances in Singapore Cement Manufacturing Co (Pte) Ltd v CIT
    - Explore the scope of permissible expense deductions for Section 10E investment companies in GHZ v CIT

    Goods & Services Tax
    - Gain a better understanding of when a supply includes non-monetary consideration for GST purposes in Herbalife International Singapore Pte Ltd v Comptroller of Goods and Services Tax (GST)
    - Examine the extent of the taxpayer's duty to provide evidence of supply for input tax claiming purposes in the context of a missing trader fraud scenario in GHY v Comptroller of GST

    Stamp Duty
    - Understand the legality of tax-optimising trust structures in respect of ABSD in Lau Sheng Jan Alistair v Lau Cheok Joo Richard and another

SCTP reserves the right to vary any aspect of the event/ webinar should the situation warrant or due to unforeseen circumstances. This includes but not limited to the following: cancel the programme, change the venue, speakers, programme dates, fees and CPE hours. SCTP will take reasonable effort to notify participants of the changes.

About the Facilitator(s)

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Mr Allen Tan
Baker McKenzie.Wong & Leow
Accredited Tax Advisor (Income Tax) & Accredited Tax Practitioner (GST)

Allen has extensive experience working on both international and local tax issues, with special focus on regional tax aspects of the transactions he is involved in. His practice includes advising clients on tax issues arising from mergers and acquisitions, private equity transactions, transfer pricing, indirect taxes, transfer taxes, tax controversies, foreign direct investment and cross-border tax planning issues.

A board member of the Singapore Chartered Tax Professionals, Allen is also a regular speaker at various established tax conferences. He is ranked as a Band 1 lawyer in Chambers Asia Pacific for his tax controversy and corporate tax work and in many other leading legal and tax directories. 

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Mr Jeremiah Soh
Local Principal
Baker McKenzie.Wong & Leow

Jeremiah is a Local Principal with the Tax and Trade practice group at Baker & McKenzie.Wong & Leow and has practised tax law for over 10 years. 

Jeremiah has assisted taxpayers in appeals before all levels of Singapore courts on complex and novel issues of tax law in several reported decisions. He is also experienced in tax advisory and consultancy work, having advised various domestic and multinational companies on a broad range of domestic and cross-border tax issues, particularly in the realm of business restructurings and legal entity rationalisations. Jeremiah has also been recognised as a Rising Star for Tax in the Legal 500.

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Mr Shawn Joo
Senior Associate
Baker & McKenzie.Wong & Leow

Shawn is a Senior Associate with the Tax and Trade practice group at  Baker & McKenzie.Wong & Leow. Shawn’s areas of practice encompass tax advisory and tax dispute resolution. He advises clients on a wide range of tax issues across the major tax types and has appeared before the tax tribunals, the High Court and the Court of Appeal.

Prior to joining practice, Shawn was a Senior Legal Specialist in the Litigation branch of the Inland Revenue Authority of Singapore and he acted for the tax authority in several notable tax disputes. Shawn also held a concurrent portfolio as a Principal Tax Officer in the Advance Rulings Team of the Corporate Tax Division for more than a year, where he issued tax rulings for the tax authority on various corporate tax issues. 

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This is an SILE-accredited activity.


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