Category professional

2020ArticleAppeal Against Tax Recovery by the Revenue Dr Benjamin Poh2020 Citation: [2020] LR 364*364 Appeal Against Tax Recovery by the Revenue Abstract This article examines the Revenue’s tax recovery powers and legal remedies the taxpayer may have to protect against arbitrary…

2020ArticleUnderstanding Judicial Doctrines of General Anti-Avoidance Rules (Part II) Dr Benjamin Poh2020 Citation: [2020] LR 413*413 Understanding Judicial Doctrines of General Anti-Avoidance Rules (Part II) Abstract Part I of this article reviews the earlier common law judicial doctrines of the General…

2020ArticleUnderstanding Judicial Doctrines of General Anti-Avoidance Rules (Part I) Dr Benjamin Poh2020 Citation: [2020] LR 406*406 Understanding Judicial Doctrines of General Anti-Avoidance Rules (Part I) Abstract Part I of this article will review the earlier common law judicial doctrines of…

2020ArticleThe Anatomy of a Persuasive Written Tax Appeal Dr Benjamin Poh2020 Citation: [2020] LR 399*399 The Anatomy of a Persuasive Written Tax Appeal Abstract To write a persuasive tax appeal, an effective advocate should deliberately strategise, structure and organise the…

2020ArticleTax Treaty and General Anti-Avoidance Rules Override Dr Benjamin Poh2020 Citation: [2020] LR 389Tax Treaty and General Anti-Avoidance Rules Override Abstract This article analyses tax treaty-making power, its legal effect and interpretation challenge facing the court, in relation to tax…

2020ArticleTax Jurisprudence – Choice Principle Dr Benjamin Poh2020 Citation: [2020] LR 379Tax Jurisprudence – Choice Principle Abstract This article analyses how the choice principle as part of the common law tax jurisprudence, has been eroded and narrowed by judges in…