Ching Boon Huat v Comptroller of Income Tax

• Jurisdiction: Singapore
• Judge: Lord Keith of Kinkel
• Judgment Date: 19 July 1984
• Neutral Citation: [1984] SGPC 4
• Citation: [1984] SGPC 4
• Date: 19 July 1984
• Year: 1984
• Plaintiff Counsel: Lim Chor Pee (Douglas Goldberg & Co)
• Docket Number: Privy Council Appeal No 1 of
• Defendant Counsel: DC Potter QC and Lucy Hangchi (Jaques & Co)
• Court: Privy Council
• Published date: 19 September 2003

The appellant was assessed in 1972 for income tax upon profits for the sale of land in 1966 and 1968. The only issue was whether he was carrying on a trade or business dealing in land at the time of each of those sales.

The Board of Review held that he was and disbelieved him when he said that his intention throughout the period that he held a larger area of land of which the portions sold formed part was to construct flats and houses as an investment.

The principle laid down in this country...