Kay Swee Pin v Ng Kong Yeam: Unjust Enrichment and Reimbursement for Taxes and Legal Fees
Mdm Kay Swee Pin filed a suit in the High Court of Singapore against Mr. Ng Kong Yeam, represented by his son Mr. Ng Chun San, for reimbursement of S$36,792.98 paid for Ng's 2013 taxes and HK$1,416,395 in legal fees from a Hong Kong lawsuit. The court, presided over by Choo Han Teck J, allowed Kay's claim for the tax reimbursement and HK$677,475 of the legal fees, finding unjust enrichment, but dismissed the claim for the remaining legal fees. The judgment was delivered on 20 September 2019.
1. Case Overview
1.1 Court
High Court of the Republic of Singapore1.2 Outcome
Judgment for Plaintiff in part; claim dismissed in part.
1.3 Case Type
Civil
1.4 Judgment Type
Judgment
1.5 Jurisdiction
Singapore
1.6 Description
Kay Swee Pin sued Ng Kong Yeam for reimbursement of taxes and legal fees paid on his behalf. The court allowed reimbursement for taxes and part of the legal fees, finding unjust enrichment.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Kay Swee Pin | Plaintiff | Individual | Judgment for Plaintiff in part, Judgment for Plaintiff in part, Claim Dismissed in part | Partial, Partial, Dismissed | Clement Ong Ziying, Joni Khoo Shufen |
| Ng Kong Yeam | Defendant | Individual | Judgment against Defendant in part, Judgment against Defendant in part, Claim Dismissed against Defendant in part | Lost, Lost, Won | Luo Ling Ling, Nandhu, Timothy Yeo Zhi Wen |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Choo Han Teck | Judge | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Clement Ong Ziying | Damodara Hazra LLP |
| Joni Khoo Shufen | Damodara Hazra LLP |
| Luo Ling Ling | RHT Law Taylor Wessing LLP |
| Nandhu | RHT Law Taylor Wessing LLP |
| Timothy Yeo Zhi Wen | RHT Law Taylor Wessing LLP |
4. Facts
- Kay paid S$36,792.98 to IRAS on behalf of Ng for his 2013 taxes.
- Kay was appointed Ng's 'next friend' in a Hong Kong lawsuit.
- Kay paid legal fees amounting to HK$1,416,395 for the Hong Kong lawsuit.
- Kay and Ng held a joint account.
- Kay transferred S$90,000 from the Joint Account to her personal account.
- Gabriel applied to replace Kay as Ng’s next friend in the Hong Kong suit.
- A Hong Kong court ordered Kay to personally bear some of the costs.
5. Formal Citations
- Kay Swee Pin v Ng Kong Yeam, Suit No 643 of 2018, [2019] SGHC 223
6. Timeline
| Date | Event |
|---|---|
| Ng initiated a Hong Kong lawsuit. | |
| Lasting Power of Attorney was dated. | |
| Kay made cheque withdrawal of S$36,792.98. | |
| Ng's 2013 taxes were due. | |
| Kay was appointed Ng's 'next friend'. | |
| Lasting Power of Attorney was cancelled. | |
| Gabriel applied to replace Kay as Ng’s next friend in the Hong Kong suit. | |
| Gabriel’s 2nd affirmation was filed. | |
| Hearing date. | |
| Hearing date. | |
| Judgment reserved. |
7. Legal Issues
- Unjust Enrichment
- Outcome: The court found that Ng was unjustly enriched by Kay's payment of his taxes, but not by all of the legal fees.
- Category: Substantive
- Sub-Issues:
- Legal compulsion
- Necessity
- Related Cases:
- [2010] 4 SLR 965
- [2018] 1 SLR 239
- [1997] 3 SLR(R) 1
- [2016] 5 SLR 848
- [2011] 2 SLR 178
8. Remedies Sought
- Reimbursement of money paid on behalf of another
9. Cause of Actions
- Unjust Enrichment
- Reimbursement
10. Practice Areas
- Civil Litigation
11. Industries
- No industries specified
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| SHC Capital Ltd v NTUC Income Insurance Co-operative Ltd | High Court | Yes | [2010] 4 SLR 965 | Singapore | Cited to define reimbursement as a remedy aimed at preventing unjust enrichment. |
| Benzline Auto Pte Ltd v Supercars Lorinser Pte Ltd and another | High Court | Yes | [2018] 1 SLR 239 | Singapore | Cited for the elements required for a claim in unjust enrichment. |
| Cosmic Insurance Corp Ltd v Ong Kah Hoe (trading as Ong Kah Hoe Industrial Supplies) and another | High Court | Yes | [1997] 3 SLR(R) 1 | Singapore | Cited for the requirements to recover payment that discharges a defendant's debt to a third party on the grounds of legal compulsion. |
| Higgins, Danial Patrick v Mulacek, Philippe Emanuel and others and another suit | High Court | Yes | [2016] 5 SLR 848 | Singapore | Cited for the principle that the common law does not permit recovery for expenses incurred in the unsolicited management of the affairs of another outside of emergencies. |
| Hsu Ann Mei Amy (personal representative of the estate of Hwang Cheng Tsu Hsu, deceased) v Oversea-Chinese Banking Corp Ltd | High Court | Yes | [2011] 2 SLR 178 | Singapore | Cited for the principle that litigation representatives are ordinarily entitled to an indemnity from the estate of the person that they represent. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| No applicable statutes | |
15. Key Terms and Keywords
15.1 Key Terms
- Unjust enrichment
- Reimbursement
- Legal compulsion
- Necessity
- Next friend
- Litigation representative
- Lasting Power of Attorney
15.2 Keywords
- Unjust enrichment
- reimbursement
- taxes
- legal fees
- litigation representative
- next friend
16. Subjects
- Restitution
- Unjust Enrichment
- Civil Procedure
17. Areas of Law
- Restitution
- Unjust Enrichment