Please use this identifier to cite or link to this item: https://scholarbank.nus.edu.sg/handle/10635/223840
Title: THE APPLICABILITY OF ENGLISH LAW ON RATING WITHIN SINGAPORE PROPERTY TAX REGIME
Authors: HO JUN HONG JONATHAN THOMAS
Keywords: Real Estate
Alice Christudason
2020-2021 RE
RE
Property Tax
Rating
Fixtures
Chattels
Rebus Sic Stantibus
Contractor’s Test
Discount
Issue Date: 16-Nov-2020
Citation: HO JUN HONG JONATHAN THOMAS (2020-11-16). THE APPLICABILITY OF ENGLISH LAW ON RATING WITHIN SINGAPORE PROPERTY TAX REGIME. ScholarBank@NUS Repository.
Abstract: Singapore property tax (“property tax”) is a tax imposed on immovable properties. It is based on the annual values of all houses, buildings, lands and tenements whatsoever included in the Valuation List – Intercontinental Properties (Pte) Ltd v Chief Assessor and Comptroller of Property Tax [1981 – 1982] SLR (R) 173 (“Intercontinental Properties”). Property Tax was introduced in Singapore on 1 January 1961, about 59 years ago. Before 1 January 1961, Singapore had rates. Given its short history and the fact that property tax is a derivative of the British rating system, English rating cases were often followed by the local courts in their decisions on property tax disputes. In fact, property tax followed many of the principles, derived from case law, in the British system. Little wonder lawyers, valuers and academics often cite English rating cases in their advices, writings and arguments on property tax matter. This study investigated the key differences between property tax and the English law on rating and how these differences have borne on the use of English law on rating within the property tax regime i.e., the extent the English law on rating is applicable in property tax. The investigation has adopted a qualitative and quantitative approaches to interpret revenue statues and case laws in these areas: (a) the doctrine of chattel enjoyed with land and (b) the application of the common law principle of rebus sic stantibus in property tax and rating in England. The study has found that there are fundamental differences between property tax and the English law on rating and the application of the principle of rebus sic stantibus in property tax and in English rating.
URI: https://scholarbank.nus.edu.sg/handle/10635/223840
Appears in Collections:Bachelor's Theses

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