CHANGI AIRPORT GROUP (SINGAPORE) PTE LTD v COMPTROLLER OF INCOME TAX

[2025] SGHC(A) 20 High Court (Appellate Division) 25 September 2025 • AD/CA 93/2024 • 29 min read

10 cases cited (6 SG, 4 foreign)

Catchwords

Revenue Law — Income taxation — Appeals — Whether expenditure eligible for capital allowance — Whether asset considered “plant” or structure

Practice Areas

Revenue Law

Judges (3)

Debbie Ong Siew Ling Coram See Kee Oon Delivered Woo Bih Li Coram

Counsel (11)

Allen & Gledhill LLP Firm Inland Revenue Authority of Singapore (Law Division) Firm Han Junwei Counsel Appellant Jasper Wong Chun Yin Counsel Respondent Jonathan Kenric Trachsel Counsel Appellant Kenneth Wang Ye Counsel Appellant Koh Swee Huang Flora (Xu Ruifang) Counsel Respondent Lee Long Jin Bjorn Counsel Respondent Li Yourui Charles Counsel Respondent Phua Lye Huat Stephen Counsel Appellant Quek Hui Ling Counsel Respondent

Parties (2)

Changi Airport Group (Singapore) Pte Ltd Appellant Comptroller of Income Tax Respondent

Summary

Changi Airport Group appealed against the decision that its runways, taxiways and aprons did not qualify as 'plant' eligible for accelerated capital allowances of over $272 million under the Income Tax Act. The Appellate Division dismissed the appeal, agreeing that the airport infrastructure constituted structures rather than plant, and ordered costs of $50,000.

Statutes Cited

Income Tax Act (Cap 134)

s 19A

Supreme Court of Judicature Act (Cap 322)

s 41(1)

Cases Cited (10)

SG (1)

[2024] SGHC 97

SLR (5)

[2006] 1 SLR(R) 484 [2011] 1 SLR 1044 [2014] 2 SLR 847 [2023] 5 SLR 1099 [2025] 4 SLR 862

UK (4)

[1914] 3 KB 406 [1940] AC 774 [1956] AC 14 [1969] 1 WLR 675

Judgment

Read the full judgment on the official Singapore Courts portal.

Read on eLitigation

Source: eLitigation ([2025] SGHC(A) 20)