David Lim

David Lim is a legal practitioner in Singapore. With documented cases from 2005 to 2020. The lawyer has handled 9 cases in Singapore's courts. Associated with 3 law firms. The lawyer demonstrates particular expertise in income taxation and insurance. Their track record shows a 67.0% success rate in resolved cases.

Areas of Practice and Expertise

David Lim has demonstrated expertise across 17 primary practice areas, with significant experience in income taxation and administrative law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Income taxation	8 cases	20% of total caseload	Highly Specialized94% relevance score	David Lim has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 8 cases which represents 20% of their total caseload.
Administrative Law	4 cases	10% of total caseload	General Practice31% relevance score	David Lim has demonstrated general practice experiencein this area, handling 4 cases which represents 10% of their total caseload.
Contract Law	4 cases	10% of total caseload	General Practice18% relevance score	David Lim has demonstrated general practice experiencein this area, handling 4 cases which represents 10% of their total caseload.
Taxation	4 cases	10% of total caseload	Experienced73% relevance score	David Lim has demonstrated substantial experience and regular engagementin this area, handling 4 cases which represents 10% of their total caseload.
Banking and Finance	3 cases	8% of total caseload	General Practice30% relevance score	David Lim has demonstrated general practice experiencein this area, handling 3 cases which represents 8% of their total caseload.
Company Law	3 cases	8% of total caseload	General Practice18% relevance score	David Lim has demonstrated general practice experiencein this area, handling 3 cases which represents 8% of their total caseload.
Insurance	2 cases	5% of total caseload	Highly Specialized80% relevance score	David Lim has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 5% of their total caseload.
Statutory Interpretation	2 cases	5% of total caseload	Experienced60% relevance score	David Lim has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 5% of their total caseload.
Property Law	2 cases	5% of total caseload	General Practice13% relevance score	David Lim has demonstrated general practice experiencein this area, handling 2 cases which represents 5% of their total caseload.
Administrative Discretion	1 cases	3% of total caseload	Experienced50% relevance score	David Lim has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Asset Recovery	1 cases	3% of total caseload	General Practice20% relevance score	David Lim has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Copyrights	1 cases	3% of total caseload	Highly Specialized90% relevance score	David Lim has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Evidence Law	1 cases	3% of total caseload	General Practice30% relevance score	David Lim has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Revenue Law	1 cases	3% of total caseload	Highly Specialized80% relevance score	David Lim has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Tax Law	1 cases	3% of total caseload	Experienced70% relevance score	David Lim has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Tax Deduction	1 cases	3% of total caseload	Highly Specialized80% relevance score	David Lim has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Tax Legislation	1 cases	3% of total caseload	Experienced70% relevance score	David Lim has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.

Law Firm Affiliations

David Lim has been affiliated with 3 law firms. The most active affiliation involves 7 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Inland Revenue Authority of Singapore	7 cases	78% of cases	BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax Assessment(Jun 2017) Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance Companies(Feb 2014) Comptroller of Income Tax v BBO: Taxability of Gains from Disposal of Shares(Apr 2013)
Allen & Gledhill LLP	1 cases	11% of cases	COMPASS v SingNet: Copyright Tribunal's Power to Grant Retrospective Orders(Oct 2020)
Inland Revenue Authority	1 cases	11% of cases	Comptroller of Income Tax v KE: Income Taxation of Housing Developer under Completed Contract Method(Aug 2006)

Case Complexity Analysis

Analysis of David Lim's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.0
Complex Cases: 0 (0%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	32.0 parties avg	2.0	33%
Won	62.0 parties avg	2.0	67%

Complexity Trends Over Time

Year	Cases	Average Parties
2005	22.0 parties avg	2.0
2006	32.0 parties avg	2.0
2013	12.0 parties avg	2.0
2014	12.0 parties avg	2.0
2017	12.0 parties avg	2.0
2020	12.0 parties avg	2.0

Case Outcome Analytics

Analysis of David Lim's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	3(33%)	33%
Won	6(67%)	67%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.003 cases	3

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2005	2 2	Won: 2 cases (100.0%)
2006	3 12	Lost: 1 cases (33.3%) Won: 2 cases (66.7%)
2013	1 1	Lost: 1 cases (100.0%)
2014	1 1	Lost: 1 cases (100.0%)
2017	1 1	Won: 1 cases (100.0%)
2020	1 1	Won: 1 cases (100.0%)

Case History

Displaying all 9 cases

No.	Case	Decision Date	Party & Outcome
1	COMPASS v SingNet: Copyright Tribunal's Power to Grant Retrospective Orders 12 Oct 2020 SingNet Pte Ltd (Respondent)Won	12 Oct 2020	SingNet Pte Ltd (Respondent): WonThe court answered the question in the negative, in favor of the respondent's submission.
2	BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax Assessment 04 Jun 2017 Comptroller of Income Tax (Respondent)Won	04 Jun 2017	Comptroller of Income Tax (Respondent): Decision upheldThe Comptroller’s decision to disallow deductions of the interest expenses on the shareholder bonds against the rental income of the Mall was upheld.
3	Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance Companies 03 Feb 2014 Comptroller of Income Tax (Appellant)Lost	03 Feb 2014	Comptroller of Income Tax (Appellant): Appeal DismissedThe Comptroller of Income Tax's appeal was dismissed, meaning the court found in favor of BBO.
4	Comptroller of Income Tax v BBO: Taxability of Gains from Disposal of Shares 07 Apr 2013 Comptroller of Income Tax (Appellant)Lost	07 Apr 2013	Comptroller of Income Tax (Appellant): Appeal DismissedAppeal dismissed with costs to the Respondent to be taxed on a standard basis unless otherwise agreed. Assumed SGD as the judgment originates from Singapore.
5	Comptroller of Income Tax v KE: Income Taxation of Housing Developer under Completed Contract Method 06 Aug 2006 Comptroller of Income Tax (Appellant)Won	06 Aug 2006	Comptroller of Income Tax (Appellant): Appeal AllowedThe Comptroller of Income Tax's appeal was allowed, with costs to be taxed. Assumed SGD as the judgment originates from Singapore.
6	Comptroller of Income Tax v IA: Deduction of Borrowing Expenses for Property Development 02 Aug 2006 Comptroller of Income Tax (Appellant)Lost	02 Aug 2006	Comptroller of Income Tax (Appellant): Appeal DismissedThe Comptroller of Income Tax's appeal was dismissed, with costs.
7	T Ltd v Comptroller of Income Tax: Deduction of Interest on Loans for Land Purchase 29 Mar 2006 Comptroller of Income Tax (Respondent)Won	29 Mar 2006	Comptroller of Income Tax (Respondent): Judgment for RespondentAppeal dismissed with costs to the Comptroller of Income Tax.
8	JD Ltd v Comptroller of Income Tax: Deductibility of Interest Expenses on Non-Income-Producing Share Investments 01 Dec 2005 Comptroller of Income Tax (Respondent)Won	01 Dec 2005	Comptroller of Income Tax (Respondent): Appeal DismissedThe appeal was dismissed with costs to the respondent. Assumed SGD as the judgment originates from Singapore.
9	JD v Comptroller of Income Tax: Deductibility of Interest Expenses on Share Investments 10 May 2005 Comptroller of Income Tax (Respondent)Won	10 May 2005	Comptroller of Income Tax (Respondent): Decision affirmedThe Comptroller's decision to disallow the deduction of interest expenses for shareholdings that did not produce dividend income was affirmed.