Real property gains tax is charged on gains arising from the disposal of real property; and on disposal of shares in a real property company. The reinstatement of tax on gains arising from disposal of real property during the Tabling of the 2010 amendments surprised many. Choong on Real Property Gains Tax: Law & Practice provides a detailed analysis of the workings of real property gains tax. The relevant legislation and technical aspects are discussed extensively with reference to case precedents and the use of numerous practical worked examples. Tax planning suggestions are incorporated to allow the reader to optimise the research presented in this book. The topics covered are: - Individuals - Companies - Partnership - Deceased person - Trustee and nominees - Leases - Options - Islamic transactions - Tax administration - Offence and appeals - Penalties - Tax recoveries - Refund - Ministerial exemption Leading RPGT cases are incorporated and these provide illustrations of the implementation of the law and provides completeness. This reference book is a must in the library of tax practitioners, lawyers, corporate managers, accountants or indeed for anybody involved in real property transactions. The law is stated as at 28 February 2014.