JWR Pte Ltd v Syn Kok Kay: Taxation of Costs Under Legal Profession Act
In JWR Pte Ltd v Syn Kok Kay, the Singapore High Court addressed an application by JWR Pte Ltd to tax 34 invoices issued by its former solicitor, Syn Kok Kay, under the Legal Profession Act. The court, presided over by Justice Tan Siong Thye, found that the invoices were not proper bills of costs due to a lack of itemization, and allowed the application for taxation. The court also ordered the respondent to deliver certain documents to the applicant.
1. Case Overview
1.1 Court
High Court of the Republic of Singapore1.2 Outcome
Application allowed.
1.3 Case Type
Civil
1.4 Judgment Type
Oral Judgment
1.5 Jurisdiction
Singapore
1.6 Description
Singapore High Court allows JWR Pte Ltd's application for taxation of costs against its former solicitor, Syn Kok Kay, due to unitemized invoices.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| JWR Pte Ltd | Applicant | Corporation | Application allowed | Won | |
| Syn Kok Kay (trading as Patrick Chin Syn & Co) | Respondent | Individual | Application dismissed | Lost |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Tan Siong Thye | Judge | Yes |
4. Counsels
4. Facts
- JWR Pte Ltd sought to tax 34 invoices from its former solicitor, Syn Kok Kay.
- The invoices totaled $1,514,089.80 and were issued by Syn Kok Kay's firm, Patrick Chin Syn & Co.
- The invoices were largely unitemized, lacking a detailed breakdown of the services provided.
- JWR Pte Ltd had previously sued another law firm for professional negligence in Suit No 992 of 2015.
- Syn Kok Kay represented JWR Pte Ltd in Suit No 992 of 2015, which was ultimately dismissed.
- JWR Pte Ltd requested itemized bills from Syn Kok Kay on multiple occasions but was refused.
- JWR Pte Ltd had paid Invoices 1 to 34.
5. Formal Citations
- JWR Pte LtdvSyn Kok Kay (trading as Patrick Chin Syn & Co), Originating Summons No 989 of 2019, [2019] SGHC 253
6. Timeline
| Date | Event |
|---|---|
| Suit No 896 of 2012 was struck out. | |
| Suit No 992 of 2015 filed against Edmond Pereira and EPLC for professional negligence. | |
| Syn Kok Kay took over S 992/2015. | |
| Trial for S 992/2015 heard over three days. | |
| S 992/2015 was dismissed. | |
| Invoice 35 issued for interim payment for appeal of S 992/2015. | |
| Judgment reserved. | |
| Oral judgment delivered. |
7. Legal Issues
- Taxation of Costs
- Outcome: The court found that the invoices were not proper bills of costs and allowed the application for taxation.
- Category: Procedural
- Sub-Issues:
- Lack of itemization in bills of costs
- Special circumstances for taxation after 12 months or payment
8. Remedies Sought
- Order for taxation of bills of costs
- Order for delivery of documents
9. Cause of Actions
- Application for Taxation of Costs
10. Practice Areas
- Commercial Litigation
- Professional Negligence
11. Industries
- Legal Services
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| H&C S Holdings Pte Ltd v Gabriel Law Corp | High Court | Yes | [2018] SGHC 168 | Singapore | Cited for the proposition that a proper bill of costs must have enough information to enable the client to decide if he should obtain advice on whether to proceed to taxation. |
| Ralph Hume Garry (a firm) v Gwillim | N/A | Yes | [2003] 1 WLR 510 | England and Wales | Cited for guidance on ascertaining whether the presumption that invoices are bona fide bills is rebutted. |
| Ho Cheng Lay v Low Yong Sen | N/A | Yes | [2009] 3 SLR(R) 206 | Singapore | Cited for guidance on ascertaining whether the presumption that invoices are bona fide bills is rebutted and for factors relevant to special circumstances. |
| Keene v Ward | N/A | Yes | [1849] 13 QB 515 | N/A | Cited for the principle that a client should have sufficient materials for obtaining advice as to taxation. |
| John Haigh v John Ousey | N/A | Yes | [1857] 7 El & Bl 578 | N/A | Cited for the principle that a bill must disclose on its face sufficient information as to the nature of the charges. |
| Cook v Gillard | N/A | Yes | [1852] 1 E & B 26 | N/A | Cited in Ralph Hume Garry (a firm) v Gwillim. |
| Sports Connection Pte Ltd v Asia Law Corp and another | N/A | Yes | [2010] 4 SLR 590 | Singapore | Cited for the principle that the court must balance the solicitor’s interest in being fairly paid against the basic requirement of the client to be given sufficient information in the bill of costs. |
| Kosui Singapore Pte Ltd v Thangavelu | N/A | Yes | [2015] 5 SLR 722 | Singapore | Cited for examples of special circumstances in which bills were sent for taxation. |
| Re Cheeseman | N/A | Yes | [1891] 2 Ch 289 | N/A | Cited in Kosui Singapore Pte Ltd v Thangavelu for the principle that it is for the court to determine on the facts of each case whether there are special circumstances which make it right to refer the solicitor’s bill for taxation. |
| In re Hirst & Capes | N/A | Yes | [1908] 1 KB 982 | N/A | Cited in Sports Connection Pte Ltd v Asia Law Corp for the principle of duress, pressure or fraud by the solicitor as special circumstances. |
| Lee Hiok Ping and others v Lee Hiok Woon and others | N/A | Yes | [1988] 2 SLR(R) 326 | Singapore | Cited for the practice of issuing a lump sum bill in the first instance before providing an itemized bill only on request. |
| Chor Pee & Partners v Wee Soon Kim Anthony | High Court | Yes | [2005] 3 SLR(R) 433 | Singapore | Cited by the respondent but was reversed on appeal. |
| Wee Soon Kim Anthony v Chor Pee & Partners | Court of Appeal | Yes | [2006] 1 SLR(R) 518 | Singapore | Cited for the principle that a client can enforce an oral agreement against a solicitor but not vice versa. |
| Engelin Teh Practice LLC formerly known as Engelin Teh and Partners v Tan Sui Chuan | District Court | Yes | [2006] SGDC 2 | Singapore | Cited by the respondent but was distinguished from the present case. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Legal Profession Act (Cap 161, 2009 Rev Ed) | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Taxation of costs
- Bills of costs
- Itemization
- Special circumstances
- Legal Profession Act
- Originating summons
15.2 Keywords
- taxation
- costs
- legal
- solicitor
- invoices
- singapore
- JWR Pte Ltd
- Syn Kok Kay
17. Areas of Law
| Area Name | Relevance Score |
|---|---|
| Assessment of Legal Costs | 90 |
| Legal Profession Act | 90 |
| Taxation of Legal Fees | 60 |
| Civil Procedure | 50 |
| Contentious Business Agreement | 50 |
16. Subjects
- Legal Costs
- Solicitors' Fees
- Civil Litigation