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Quick profits from buy-sell property transactions – An analysis of GIO v Comptroller of Income Tax [2024] SGITBR 1

This update analyses the recent decision of GIO v Comptroller of Income Tax [2024] SGITBR 1, where the Income Tax Board of Review decided that the realisation of quick profits from certain buy-sell real property transactions were income in nature under section 10(1)(g) of the Income Tax Act 1947, the “catch all” provision for gains of an income nature.

Tags: Tax

Antitrust and Investment Screening in Singapore – Key Developments in Q1 2024

This update summarises the key developments in the antitrust and investment screening landscape in Singapore since the start of the year.

Public Prosecutor v CEO [2024] SGHC 109

Criminal Law — Offences ; Criminal Law — Abetment
ADV: Criminal Justice Forum: Discovery to Even the Playing Field

ADV: Criminal Justice Forum: Discovery to Even the Playing Field

<For members only> In this second Criminal Justice Forum, Justice Aedit Abdullah will deliver a keynote address on the evolving disclosure obligations by the Prosecution. A panel discussion will also explore topics which includes court expectations regarding discovery obligations and unused disclosed evidence by the Defence. 

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