icon-search
icon-search
  • Cover_RPT 2020 - 2023 (front)

REAL PROPERTY TRANSACTIONS : CASE LAW PRECEDENTS 2020 - 2023

RM 360.00
- +
icon-bag Add to Cart
Home

Real property transactions involving either income tax under the Income Tax Act 1967 or real property gains tax (RPGT) under RPGT Act 1976, of which income tax takes precedence than the RPGT. The demarcation between property trading, adventure in the nature of trade in real properties and capital receipts from long term capital investment of real property involved question of facts that eventually to be adjudicated by Special Commissioners of Income Tax, where these findings of facts are unassailable by the Court in further appeal.

Real property cases decided during 2020 to 2023 represent real life applications, essential to provide guidance on interpretation of income tax legislations and laying down the tax implications on properties disposed under the two different tax regimes.

Real property matters, property developer and RPGT cases decided during 2020 to 2023 are compiled, systematically analysed with the contentious tax issues in dispute, supplemented with the applicable legal principles and the Courts’ decision. Index of these cases are further sorted by year, alphabetic of the parties and subject matters to facilitate easy research and practical reference.

RPGT matters on conditional contract, chargeable person, market value, anti-avoidance, etc. are analysed and sorted by subject matters which form the core nucleus of RPGT Act 1976. These cases provide judicial guidance as to the interpretation, application and implication on contentious RPGT issues. These cases are precious that able to enrich the knowledge, skills and experience of tax practitioners and lawyer handling the property and conveyancing matters.

The law is stated as at 1 November 2023.

Your cart is currently empty.
Continue shopping