SCTP: Key Tax Cases 2022 Explained

Recommended: Gain insights on the notable tax cases of 2022 and its implications for taxpayers

Date:

09 March 2023, Thursday

Closing date: 2 March 2023, Thursday or when spaces are filled

Registration

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Time:

10.00AM - 12.00PM

Tech check from 9.45am

Venue:

Online

CPE Hours (Income Tax):

1.25 hour(s)

CPE Hours (GST):

0.75 hour(s)

SILE Public CPD Points:

Practice Area:

Tax

Training Category:

Intermediate

Fees:

(W/GST): $41.04 (SCTP/ ISCA Member); $62.64 (Association Member); $91.80 (Non-Member)

Contact:

Contact Nabila (+(65) 6360 5969), Anna (+(65) 6360 5979) or enquiry@sctp.org.sg

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Programme Synopsis

This is an SILE-accredited webinar.
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 logging in at the start of the webinar and logging out at the conclusion of the webinar in the manner required by the organiser, and not being away 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 www.sileCPDcentre.sg for more information.

As the world bounces back from the pandemic, tax activity is picking up and several important tax decisions were handed down in the year 2022. These notable decisions raise several points of contention that are worth exploring in further detail.

Join Accredited Tax Advisor (Income Tax) Mr Allen Tan, Principal, Mr Jeremiah Soh, Senior Associate, at Baker McKenzie Wong & Leow, and Mr Justin Tan, Senior Lecturer at NUS Law 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

Get a download of the key cases that were in the spotlight in 2022:

Goods & Services Tax (GST)
- Understand the legal status of e-Tax guides vis-a-vis specific directions through Comptroller of Goods and Services Tax v Dynamac Enterprise
- Gain a better understanding of when a supply includes non-monetary consideration for GST purposes in GEV v Comptroller of Goods and Services Tax

Income Tax
- Consider what is a plant or building/ structure for the purposes of claiming capital allowances in GEY v Comptroller of Income Tax

Property Tax
- Appreciate the concepts of a hypothetical tenancy where the property is owner-occupied in Harmony Convention Holding Pte Ltd v Chief Assessor

Others
- Identify the considerations for whether a trust is bona fide or a sham in Siraj Ansari bin Mohammed Shariff v Juliana bte Bahadin and another

Understand the implications these decisions will have on taxpayers as well as the development of tax law in Singapore.

About the Facilitator(s)

Mr Allen Tan
Principal
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.

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.

Mr Justin Tan
Senior Lecturer, Law Faculty
National University of Singapore

Justin holds an LLB (NUS, 1st Class Honors), BBA (NUS) and an LLM in tax (NYU, where he was a Vanderbilt scholar). He practised tax law at Baker & McKenzie.Wong & Leow, advising on the international tax aspects of cross-border transactions before moving into academia where he is now a senior lecturer at NUS Law teaching cross-border taxation.

Justin has published in tax-related journals, including International Tax Review, IBFD’s Asia-Pacific Tax Bulletin and is a co-author of the recently-published Singapore Income Tax Concise Casebook. He is interested in tax and torts.

This is an SILE-accredited activity.

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