Foley v Harry Elias Partnership LLP: Taxation of Paid Legal Bills & Professional Conduct
In Marisol Llenos Foley v Harry Elias Partnership LLP, the General Division of the High Court of Singapore addressed an originating summons regarding the taxation of legal bills. Ms. Foley sought taxation of previously paid invoices from Harry Elias Partnership LLP, her former legal representatives in divorce proceedings. The court, presided over by Judicial Commissioner Philip Jeyaretnam, found special circumstances existed under the Legal Profession Act, including Ms. Foley's lack of awareness of her right to taxation and the law firm's failure to adequately inform her of this right. The court granted Ms. Foley's application for an order for taxation of the specified invoices.
1. Case Overview
1.1 Court
General Division of the High Court of the Republic of Singapore1.2 Outcome
Order for taxation under Legal Profession Act section 120 granted.
1.3 Case Type
Civil
1.4 Judgment Type
Judgment
1.5 Jurisdiction
Singapore
1.6 Description
The High Court ordered taxation of legal bills paid by Ms. Foley to Harry Elias Partnership LLP, citing special circumstances and breach of professional conduct.
1.7 Decision Date
2. Parties and Outcomes
Party Name | Role | Type | Outcome | Outcome Type | Counsels |
---|---|---|---|---|---|
Marisol Llenos Foley | Plaintiff | Individual | Application granted | Won | |
Harry Elias Partnership LLP | Defendant | Limited Liability Partnership | Application for summary judgment dismissed | Lost |
3. Judges
Judge Name | Title | Delivered Judgment |
---|---|---|
Philip Jeyaretnam | Judicial Commissioner | Yes |
4. Counsels
4. Facts
- Ms. Marisol engaged Harry Elias Partnership LLP to represent her in divorce proceedings.
- Ms. Marisol paid six invoices from Harry Elias Partnership LLP before seeking taxation of four of them.
- Ms. Marisol claimed she was unaware of her right to have the bills taxed.
- The law firm's engagement letter referred to taxation but did not explain it in plain English.
- The law firm did not expressly deny that the engagement letter was not explained to Ms Marisol.
- Ms. Marisol raised queries about the bills, but the law firm did not inform her of her right to tax them.
- The divorce was uncontested, and ancillaries were resolved at mediation.
5. Formal Citations
- Marisol Llenos Foley v Harry Elias Partnership LLP, Originating Summons No 454 of 2021, [2021] SGHC 188
6. Timeline
Date | Event |
---|---|
Ms Marisol signed Harry Elias Partnership LLP’s engagement letter. | |
Ms Marisol's affidavit of assets and means was filed. | |
Ancillaries were resolved at a one-day mediation conducted under the auspices of the Singapore Mediation Centre. | |
Harry Elias Partnership LLP’s seventh and final invoice was issued. | |
Judgment reserved. | |
Judgment delivered. |
7. Legal Issues
- Taxation of Legal Bills
- Outcome: The court held that special circumstances existed, allowing taxation of the bills despite prior payment.
- Category: Substantive
- Sub-Issues:
- Special circumstances for taxation after payment
- Client's knowledge of right to taxation
- Solicitor's duty to inform client of right to taxation
- Professional Conduct
- Outcome: The court found that the law firm did not comply with its duty to inform the client of her right to tax the bills.
- Category: Substantive
- Sub-Issues:
- Duty to charge fairly and reasonably
- Duty to inform client of right to taxation
- Compliance with Legal Profession (Professional Conduct) Rules
8. Remedies Sought
- Order for taxation of legal bills
9. Cause of Actions
- Application for taxation of legal bills
10. Practice Areas
- Professional Conduct
- Taxation of Costs
- Commercial Litigation
11. Industries
- Legal Services
12. Cited Cases
Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
---|---|---|---|---|---|
Koh Kim Teck v Shook Lin & Bok LLP | Court of Appeal | Yes | [2021] 1 SLR 596 | Singapore | Cited for the principle that taxation is the exclusive recourse for a client to challenge a solicitor's bill and that 'special circumstances' should not be construed narrowly against the client. |
Kosui Singapore Pte Ltd v Thangavelu | N/A | Yes | [2015] 5 SLR 722 | Singapore | Cited for the principle that the special circumstance must explain and excuse the fact that the client paid the bills without reserving her right to tax them. |
Law Society of Singapore v Andre Ravindran Saravanapavan Arul | N/A | Yes | [2011] 4 SLR 1184 | Singapore | Cited for the principle that solicitors have an obligation to inform their clients of their option to have bills of costs taxed. |
13. Applicable Rules
Rule Name |
---|
Legal Profession (Professional Conduct) Rules 2015 r 4 |
Legal Profession (Professional Conduct) Rules 2015 r 17 |
Legal Profession (Professional Conduct) Rules 2015 r 17(2)(a) |
Legal Profession (Professional Conduct) Rules 2015 r 17(3) |
Legal Profession (Professional Conduct) Rules 2015 r 17(3)(c) |
Legal Profession (Professional Conduct) Rules 2015 r 17(3)(d) |
Legal Profession (Professional Conduct) Rules 2015 r 17(5) |
Legal Profession (Professional Conduct) Rules 2015 r 26 |
Legal Profession (Professional Conduct) Rules 2015 r 26(6) |
14. Applicable Statutes
Statute Name | Jurisdiction |
---|---|
Legal Profession Act (Cap 161, 2009 Rev Ed) | Singapore |
Legal Profession Act (Cap 161, 2009 Rev Ed) s 120 | Singapore |
Legal Profession Act (Cap 161, 2009 Rev Ed) s 122 | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Taxation
- Special circumstances
- Professional conduct
- Legal bills
- Engagement letter
- Duty to inform
- Fairness
- Reasonableness
15.2 Keywords
- Taxation
- Legal bills
- Professional conduct
- Singapore
- Legal Profession Act
- Professional Conduct Rules
17. Areas of Law
Area Name | Relevance Score |
---|---|
Professional Conduct Rules | 90 |
Assessment of Legal Costs | 85 |
Taxation of Legal Fees | 80 |
Legal Profession Act | 75 |
Divorce | 40 |
Family Law | 30 |
Contract Law | 20 |
16. Subjects
- Legal Profession
- Taxation of Costs
- Professional Ethics