The Inland Revenue Authority of Singapore (IRAS) has updated its e-Learning guidance page with the addition of a guidance video on the tax deduction for expenses incurred on Renovation or Refurbishment (R&R) Works. The guidance covers the tax deduction granted under section 14Q of the Income Tax Act (ITA) for capital expenses incurred by taxpayers for R&R works done to their business premises. Such capital expenses are generally not deductible under the ITA unless specific provisions…