Publications

The recent trend of the Revenue to disregard and vary the taxpayer's transaction is no stranger to controversy. Whilst the Revenue is...

On 30 March 2022, the High Court ruled that the Collector of Stamp Duties has no basis to refuse to grant the stamp duty remission under...

Recently, the High Court held that the Employee Share Option Scheme expenses incurred by a taxpayer company to be deductible under...

In light of the Finance Act 2021, which came into effect on 1 January 2022, the amended Paragraph 28 of Schedule 6 of the Income Tax Act...

Recently, the High Court set aside the decision of the Special Commissioners of Income Tax and ruled in favour of the taxpayer that the...

In transfer pricing cases, the Revenue does not have the authority to substitute the arm’s length price arbitrarily. If the Revenue...