Aspinden Holdings Ltd v Chief Assessor and Comptroller of Property Tax
| Jurisdiction | Singapore |
| Judgment Date | 11 September 2006 |
| Date | 11 September 2006 |
| Docket Number | Civil Appeal No 12 of 2006 |
| Court | Court of Appeal (Singapore) |
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2 cases
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HSBC Institutional Trust Services v Chief Assessor
...the burden of establishing the grounds on which he says the assessment is wrong. Thus in Aspinden Holdings Ltd v Chief Assessor & anor [2006] 4 SLR(R) 521 (“Aspinden”),11 the Court of Appeal (“CA”) dismissed the appellant property owner’s appeal against the decision by the High Court which ......
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HSBC Institutional Trust Services (Singapore) Ltd (trustee of Capitaland Mall Trust) v Chief Assessor
...as well as its usage when the assessment is made (see the decision of this court in Aspinden Holdings Ltd v Chief Assessor and another [2006] 4 SLR(R) 521 at [32]). We are unable to agree with the appellant’s characterisation of the Property “as it stands” as a bare shell one. If the Works ......
3 books & journal articles
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SINGAPORE PROPERTY TAX LAW AS IT STANDS
...Ed, 2018) at p 268. 4 For example, Chief Assessor v Howe Yoon Chong [1983–1984] SLR(R) 657; Aspinden Holdings Ltd v Chief Assessor [2006] 4 SLR(R) 521; and Chief Assessor v Glengary Pte Ltd [2013] 3 SLR 339. 5 Cap 254, 2005 Rev Ed. 6 Leung Yew Kwong & See Wei Hwa, Property Tax in Singapore ......
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Administrative and Constitutional Law
...of Property Tax had acted irrationally in Aspinden Holdings Ltd v Chief Assessor and Comptroller of Property Tax[2006] 3 SLR 99 (HC), [2006] 4 SLR 521 (CA), these failed. Most notably, the concept of pre-maturity in relation to early stage applications for judicial review was examined at le......
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Revenue and Tax Law
...gave written judgments last year for Aspinden Holdings Ltd v Chief Assessor and Comptroller of Property Tax[2006] 3 SLR 99 (HC) and [2006] 4 SLR 521 (CA). This review will therefore focus on the Court of Appeal”s decision. All details and references are to the Court of Appeal”s judgment unl......