Formulating General Principles in a Difficult Area: Justice Phang and Revenue Law

“Formulating General Principles in a Difficult Area: Justice Phang and Revenue Law”, in Pursuing Justice and Justice Alone – The Heart and Humanity of Andrew Phang’s Jurisprudence, Goh Yihan (ed) (2022) (Academy Publishing) 423-447

Singapore Management University School of Law Research Paper

Posted: 30 Mar 2023

See all articles by Vincent Ooi

Vincent Ooi

Singapore Management University - Yong Pung How School of Law; Singapore Management University - Centre for AI & Data Governance

Date Written: September 1, 2022

Abstract

Justice Andrew Phang has the distinction of having heard the greatest number of revenue law cases of any judge in Singapore, past or present. His judgments continue to be definitive statements of the legal position in multiple areas of revenue law and also provide a rich source of the history of revenue law in Singapore.

This chapter focuses on the capital-revenue distinction, addressed by Justice Phang in ABD v CIT, the second-most cited domestic income tax case in Singapore. In discussing this important concept in revenue law, the chapter explained the historical reasons for the distinction and the rationale for retaining it in modern tax systems. It then considered the composite and integrated approach laid down by Justice Phang to determine whether an expenditure is capital or revenue in nature.

Keywords: Tax Law, Taxation, Singapore Tax, Singapore Law

Suggested Citation

Ooi, Vincent, Formulating General Principles in a Difficult Area: Justice Phang and Revenue Law (September 1, 2022). “Formulating General Principles in a Difficult Area: Justice Phang and Revenue Law”, in Pursuing Justice and Justice Alone – The Heart and Humanity of Andrew Phang’s Jurisprudence, Goh Yihan (ed) (2022) (Academy Publishing) 423-447, Singapore Management University School of Law Research Paper, Available at SSRN: https://ssrn.com/abstract=4395715

Vincent Ooi (Contact Author)

Singapore Management University - Yong Pung How School of Law ( email )

55 Armenian Street
Singapore, 179943
Singapore

HOME PAGE: http://vincentooi.com

Singapore Management University - Centre for AI & Data Governance ( email )

55 Armenian Street
Singapore
Singapore

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