In 2017, we saw a total of 12 reported decisions with taxpayers litigating against the tax authority in Singapore. This is a marked increase from the previous year, which had only six reported decisions on tax-related issues.
Of the 2017 decisions, six cases dealt with substantive income tax issues involving taxpayers’ challenge against the Comptroller of Income Tax’s (Comptroller) assessments, at both the High Court and Board of Review stages. As for the remaining cases, there was one decision on stamp duty, two on non-payment of income tax and goods and services tax (GST), one on exchange of information, and another two which dealt with interlocutory applications in the court proceedings convened in the aftermath of AQQ. In this alert, we provide a snapshot of these cases below (though necessarily not in the same order).