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Full-Text Articles in Law
Broad, Inflexible And Redundant?: Fixing The Anti-Avoidance Rule In Section 75a Finance Act 2003, Vincent Ooi
Broad, Inflexible And Redundant?: Fixing The Anti-Avoidance Rule In Section 75a Finance Act 2003, Vincent Ooi
Research Collection Yong Pung How School Of Law
Sections 75A - 75C of the Finance Act 2003 (‘the Sections’) were enacted with the intention of countering schemes that have the effect of reducing Stamp Duty Land Tax (‘SDLT’) liability. These sections were subjected to criticism right from the start, with practitioners noting its exceptionally broad scope and some going so far as to call it ‘fundamentally deficient’ and ‘almost unworkable in practice’. The recent decisions of the First-Tier Tribunal in Project Blue Ltd v Revenue and Customs Commissioners (‘Project Blue FTT’) and its subsequent appeal to the Upper Tribunal in Project Blue Ltd v Revenue and Customs Commissioners …
Compliance In The 21st Century: The Exchange Of Tax Information And The Future Of Banking Secrecy In Singapore, Wai Yee Wan
Compliance In The 21st Century: The Exchange Of Tax Information And The Future Of Banking Secrecy In Singapore, Wai Yee Wan
Research Collection Yong Pung How School Of Law
The presentation discusses the future of exchange of tax information and banking secrecy in Singapore