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

Q: Which legislation does [2025] SGHC(A) 20 consider?

The judgment refers to Income Tax Act (Cap 134) and Supreme Court of Judicature Act (Cap 322). The statutes cited are listed in full on this page, each linking to its primary text.

[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)

Outcome

Appeal dismissed

The appeal was therefore dismissed.

Source: [2025] SGHC(A) 20, High Court (Appellate Division), decided 25 September 2025. Read directly from the judgment.

Key facts

Court	High Court (Appellate Division)
Decided	25 September 2025
Judges	Debbie Ong Siew Ling, See Kee Oon, Woo Bih Li
Charges / claim	Revenue Law
Outcome	Appeal dismissed
Counsel	Allen & Gledhill LLP, Inland Revenue Authority of Singapore (Law Division), Han Junwei, Jasper Wong Chun Yin, Jonathan Kenric Trachsel, Kenneth Wang Ye, Koh Swee Huang Flora (Xu Ruifang), Lee Long Jin Bjorn, Li Yourui Charles, Phua Lye Huat Stephen, Quek Hui Ling

Source: [2025] SGHC(A) 20, High Court (Appellate Division), decided 25 September 2025 — eLitigation. Updated 3 July 2026.

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

Case Significance

[2025] SGHC(A) 20 is a High Court (Appellate Division) decision dated 25 September 2025 concerning Revenue Law, specifically addressing income taxation. The judgment was delivered by See Kee Oon, with Debbie Ong Siew Ling and Woo Bih Li on the coram. The case was brought by Changi Airport Group (Singapore) Pte Ltd (appellant) against Comptroller of Income Tax (respondent). Legal representation was provided by Allen & Gledhill LLP and Inland Revenue Authority of Singapore (Law Division). The judgment cites 10 cases (6 Singapore, 4 foreign) and references 2 statutory provisions, including the Income Tax Act and the Supreme Court of Judicature Act.

[2025] SGHC(A) 20 explained

CHANGI AIRPORT GROUP (SINGAPORE) PTE LTD v COMPTROLLER OF INCOME TAX ([2025] SGHC(A) 20) is a Singapore judgment decided by the High Court (Appellate Division) on 25 September 2025. It is categorised under Revenue Law. It is a recent decision; within this corpus no later judgment has cited it yet. This page summarises what the reported decision covers and links the primary sources — the full judgment, the statutes it cites, and the other cases it engages with — so the decision can be read in context. It is reference information, not legal advice, and it does not state the outcome or any holding beyond what the official judgment records.

What is [2025] SGHC(A) 20 about?

CHANGI AIRPORT GROUP (SINGAPORE) PTE LTD v COMPTROLLER OF INCOME TAX ([2025] SGHC(A) 20) is a High Court (Appellate Division) decision from 2025. Its published catchwords are “Revenue Law — Income taxation — Appeals — Whether expenditure eligible for capital allowance — Whether asset considered “plant” or structure”, which indicate the subject matter the judgment addresses. The full reasoning and orders are in the judgment itself, linked below.

Which legislation does [2025] SGHC(A) 20 consider?

The judgment refers to Income Tax Act (Cap 134) and Supreme Court of Judicature Act (Cap 322). The statutes cited are listed in full on this page, each linking to its primary text.

What earlier Singapore cases does [2025] SGHC(A) 20 cite?

Among the in-corpus authorities it refers to are [2024] SGHC 97. The complete list of cases cited, and of later cases that cite this decision, is shown on this page.

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.

What was decided in [2025] SGHC(A) 20?

[2025] SGHC(A) 20 (CHANGI AIRPORT GROUP (SINGAPORE) PTE LTD v COMPTROLLER OF INCOME TAX) is a High Court (Appellate Division) decision from 25 September 2025 addressing Revenue Law, specifically income taxation. The judgment was delivered by See Kee Oon.

Who were the parties in CHANGI AIRPORT GROUP (SINGAPORE) PTE LTD v COMPTROLLER OF INCOME TAX ([2025] SGHC(A) 20)?

The appellant in [2025] SGHC(A) 20 was Changi Airport Group (Singapore) Pte Ltd, and the respondent was Comptroller of Income Tax. Legal representation included Inland Revenue Authority of Singapore (Law Division) and Allen & Gledhill LLP. The case was decided on 25 September 2025 in the High Court (Appellate Division).

Which judge decided [2025] SGHC(A) 20?

[2025] SGHC(A) 20 was delivered by See Kee Oon in the High Court (Appellate Division) on 25 September 2025. Debbie Ong Siew Ling and Woo Bih Li also sat on the coram. The case concerned Revenue Law.