To appeal or not to appeal? 4 Questions you should ask yourself.

“For reasons provided above, the Board dismisses the appeals with costs to the Comptroller. Appeal is dismissed.” Once the...

Taxability of gains arising from the disposal of an asset – the presence of “an intention to trade”

It is trite that income tax in Singapore is only chargeable on gains of an income nature, and not...

Sweet Revenge

In TC05677: Stephen Schechter and another UKFTT 189 (TC), the UK First-Tier Tribunal (Tax Chamber) ruled, among other issues,...

Transfer Pricing as Tax Avoidance: Considering the interactive application of Sections 34D and 33

Transfer pricing and general anti-avoidance: two of the most feared weapons in the Revenue’s arsenal. Most scenarios on the...

A prima facie case of reasonable suspicion?

The extent of Comptroller of Income Tax’s (Comptroller) powers in dealing with requests from foreign tax authorities under Singapore’s...
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To appeal or not to appeal? 4 Questions you should ask yourself.
Focus
Taxability of gains arising from the disposal of an asset – the presence of “an intention to trade”
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Sweet Revenge
Focus
Transfer Pricing as Tax Avoidance: Considering the interactive application of Sections 34D and 33
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A prima facie case of reasonable suspicion?
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Work that Speaks for Itself

It takes grit to filter through complexity and distill it down to the heart of the matter. And our work speaks for itself. Have a look at our recent case results.

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Updated January 1, 2017

TUM: S$360 million

Taxes Under Management (TUM) - Coined by OSH, we use TUM as an objective measure of our pole position in the tax dispute and litigation market. It denotes the total tax assessed and under objection currently advised and managed by the firm, excluding transaction values and trust assets.

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Current Cases

Find out what's keeping us busy!

 
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A case of bad timing?

The taxpayer in GBI v Comptroller of Goods and Services Tax [2016] SGGST 1 was held accountable for deemed output tax on an immovable property upon the cessation of its GST registration based on the price of the property in a sale days after the GST deregistration. Could this have been avoided?

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Partnerships
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Income earned through partnerships

Where an individual taxpayer carries on business both as a sole-proprietor and through a “partnership”, does the income of the partnership add to the individual’s taxable turnover for GST registration purposes? The UK First-Tier Tribunal (Tax Chamber) (FTT) in Dean Jason Butler v HMRC [2016] UKFTT 0666 (TC) rejected the taxpayer’s argument that part of his income was earned through a “partnership” and found him liable to register for VAT based on his combined income.

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