Foo Hui Min

Foo Hui Min is a legal practitioner in Singapore. With documented cases from 2000 to 2017. The lawyer has handled 19 cases in Singapore's courts. Associated with 3 law firms. The lawyer demonstrates particular expertise in income taxation and taxation. Their track record shows a 63.0% success rate in resolved cases.

Areas of Practice and Expertise

Foo Hui Min has demonstrated expertise across 47 primary practice areas, with significant experience in administrative law and income taxation.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Administrative Law	9 cases	9% of total caseload	General Practice38% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 9 cases which represents 9% of their total caseload.
Income taxation	9 cases	9% of total caseload	Highly Specialized93% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 9 cases which represents 9% of their total caseload.
Taxation	8 cases	8% of total caseload	Highly Specialized77% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 8 cases which represents 8% of their total caseload.
Contract Law	8 cases	8% of total caseload	General Practice44% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 8 cases which represents 8% of their total caseload.
Revenue Law	8 cases	8% of total caseload	Highly Specialized84% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 8 cases which represents 8% of their total caseload.
Property Law	8 cases	8% of total caseload	Experienced69% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 8 cases which represents 8% of their total caseload.
Stamp Duty	3 cases	3% of total caseload	Highly Specialized88% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 3% of their total caseload.
Mutuum	2 cases	2% of total caseload	General Practice40% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 2 cases which represents 2% of their total caseload.
Insurance	2 cases	2% of total caseload	Highly Specialized80% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 2% of their total caseload.
Banking and Finance	2 cases	2% of total caseload	General Practice30% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 2 cases which represents 2% of their total caseload.
Company Law	2 cases	2% of total caseload	General Practice25% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 2 cases which represents 2% of their total caseload.
Property Tax	2 cases	2% of total caseload	Highly Specialized88% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 2% of their total caseload.
Banking Law	2 cases	2% of total caseload	General Practice30% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 2 cases which represents 2% of their total caseload.
Statutory Interpretation	2 cases	2% of total caseload	Experienced60% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 2% of their total caseload.
Evidence	1 cases	1% of total caseload	General Practice20% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Succession Law	1 cases	1% of total caseload	Experienced70% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Resealing	1 cases	1% of total caseload	General Practice40% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Domicile	1 cases	1% of total caseload	Highly Specialized90% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Annual Value	1 cases	1% of total caseload	Highly Specialized90% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Conveyancing Law	1 cases	1% of total caseload	Experienced50% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Insurance Law	1 cases	1% of total caseload	General Practice30% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Probate Administration	1 cases	1% of total caseload	Experienced50% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Tax Law	1 cases	1% of total caseload	Experienced70% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Vacancy Refund	1 cases	1% of total caseload	Highly Specialized90% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Fitting-Out Period	1 cases	1% of total caseload	Experienced70% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Property Tax Assessment	1 cases	1% of total caseload	Highly Specialized80% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Land Title	1 cases	1% of total caseload	Experienced60% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Income Tax Board of Review	1 cases	1% of total caseload	Experienced70% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Annual Value Assessment	1 cases	1% of total caseload	Highly Specialized75% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Refundable initiation deposits	1 cases	1% of total caseload	Experienced70% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Contractual Buy-Back Scheme	1 cases	1% of total caseload	General Practice30% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Legal Impediments	1 cases	1% of total caseload	General Practice30% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Gratuitous bailment	1 cases	1% of total caseload	General Practice20% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Accounting Treatment	1 cases	1% of total caseload	Experienced50% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Breach of Contract	1 cases	1% of total caseload	General Practice10% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Civil Practice	1 cases	1% of total caseload	Highly Specialized75% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Conveyance	1 cases	1% of total caseload	Experienced60% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Conveyancing	1 cases	1% of total caseload	Experienced70% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
International Tax Cooperation	1 cases	1% of total caseload	Experienced70% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Wills and Probate	1 cases	1% of total caseload	Highly Specialized80% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Jurisdiction	1 cases	1% of total caseload	Experienced60% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Natural justice	1 cases	1% of total caseload	Experienced70% relevance score	Foo Hui Min has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Apparent bias	1 cases	1% of total caseload	Highly Specialized90% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Foreign Law	1 cases	1% of total caseload	General Practice30% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Estoppel	1 cases	1% of total caseload	General Practice20% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Civil Procedure	1 cases	1% of total caseload	General Practice30% relevance score	Foo Hui Min has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Judicial Review	1 cases	1% of total caseload	Highly Specialized80% relevance score	Foo Hui Min has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.

Law Firm Affiliations

Foo Hui Min has been affiliated with 3 law firms. The most active affiliation involves 17 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Inland Revenue Authority of Singapore	17 cases	89% 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)
Independent Practitioner	1 cases	5% of cases	Pinetree Resort Pte Ltd v Comptroller of Income Tax: Taxability of Club Initiation Deposits(Feb 2000)
Inland Revenue Authority of Singapore (Law Division)	1 cases	5% of cases	BFC Development LLP v Comptroller of Property Tax: Property Tax Refund & Vacancy(Jan 2014)

Case Complexity Analysis

Analysis of Foo Hui Min's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.1
Complex Cases: 0 (0%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Dismissed	12.0 parties avg	2.0	5%
Lost	42.0 parties avg	2.0	21%
Neutral	22.5 parties avg	2.5	11%
Won	122.0 parties avg	2.0	63%

Complexity Trends Over Time

Year	Cases	Average Parties
2000	22.0 parties avg	2.0
2006	22.5 parties avg	2.5
2007	12.0 parties avg	2.0
2008	32.0 parties avg	2.0
2010	42.0 parties avg	2.0
2011	12.0 parties avg	2.0
2012	12.0 parties avg	2.0
2013	22.0 parties avg	2.0
2014	22.0 parties avg	2.0
2017	12.0 parties avg	2.0

Case Outcome Analytics

Analysis of Foo Hui Min's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Dismissed	1(5%)	5%
Lost	4(21%)	21%
Neutral	2(11%)	11%
Won	12(63%)	63%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.0012 cases	12

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2000	2 2	Won: 2 cases (100.0%)
2006	2 11	Neutral: 1 cases (50.0%) Won: 1 cases (50.0%)
2007	1 1	Won: 1 cases (100.0%)
2008	3 12	Neutral: 1 cases (33.3%) Won: 2 cases (66.7%)
2010	4 4	Won: 4 cases (100.0%)
2011	1 1	Lost: 1 cases (100.0%)
2012	1 1	Dismissed: 1 cases (100.0%)
2013	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)
2014	2 2	Lost: 2 cases (100.0%)
2017	1 1	Won: 1 cases (100.0%)

Case History

Displaying all 19 cases

No.	Case	Decision Date	Party & Outcome
1	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.
2	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.
3	BFC Development LLP v Comptroller of Property Tax: Property Tax Refund & Vacancy 23 Jan 2014 Comptroller of Property Tax (Respondent)Lost	23 Jan 2014	Comptroller of Property Tax (Respondent): Appeal dismissedAppeal dismissed. Assumed SGD, as the judgment originates from Singapore.
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	HSBC Trust v Chief Assessor: Property Tax Assessment & Annual Value of Shopping Center Units 16 Jan 2013 Chief Assessor (Respondent)Won	16 Jan 2013	Chief Assessor (Respondent): Judgment for RespondentJudgment in favor of the Chief Assessor. The court determined that the depreciation component should be included in the annual value of each unit. Assumed SGD as the judgment originates from Singapore.
6	Comptroller of Income Tax v AZP: Double Taxation Agreement & Exchange of Information 22 May 2012 Comptroller of Income Tax (Applicant)Dismissed	22 May 2012	Comptroller of Income Tax (Applicant): Application DismissedApplication for production of records and information relating to Account 1 and Account 2 was dismissed.
7	Lai Ling Wan v Commissioner of Stamp Duties: Stamp Duty on Purchase of Multiple Property Units 04 Aug 2011 Commissioner of Stamp Duties (Respondent)Lost	04 Aug 2011	Commissioner of Stamp Duties (Respondent): Appeal DismissedThe Commissioner's assessment of stamp duty was overturned.
8	Cheok Doris v Commissioner of Stamp Duties: Stamp Duty Refund Dispute Over Aborted Property Transaction 10 Aug 2010 Commissioner of Stamp Duties (Respondent)Won	10 Aug 2010	Commissioner of Stamp Duties (Respondent): Judgment for RespondentThe court found in favor of the Commissioner of Stamp Duties, upholding the assessment of stamp duty and denying the refund.
9	ABD Pte Ltd v Comptroller of Income Tax: Taxability of Entrance Fees & Deductibility of Expenses 07 Apr 2010 Comptroller of Income Tax (Respondent)Won	07 Apr 2010	Comptroller of Income Tax (Respondent): Judgment for RespondentJudgment for the Respondent. Assumed SGD, as the judgment originates from Singapore.
10	Cheok Doris v Commissioner of Stamp Duties: Stamp Duty Refund on Rescinded Property Sale 14 Jan 2010 Commissioner of Stamp Duties (Respondent)Won	14 Jan 2010	Commissioner of Stamp Duties (Respondent): Appeal dismissedAppeal dismissed in favour of the Commissioner of Stamp Duties.
11	ZF v Comptroller of Income Tax: Dormitories as 'Plant' under Income Tax Act 12 Jan 2010 Comptroller of Income Tax (Respondent)Won	12 Jan 2010	Comptroller of Income Tax (Respondent): WonAppeal dismissed with costs to be taxed. Assumed SGD as the judgment originates from Singapore.
12	Comptroller of Income Tax v VJ: Interpretation of Section 10E Income Tax Act for Property Letting Business 30 Nov 2008 Comptroller of Income Tax (Appellant)Won	30 Nov 2008	Comptroller of Income Tax (Appellant): Appeal AllowedThe appeal was allowed with costs to be taxed.
13	Pan-United Marine v Chief Assessor: Property Tax on Floating Dry Docks 19 May 2008 Chief Assessor (Respondent)Won	19 May 2008	Chief Assessor (Respondent): Appeal DismissedAppeal dismissed with costs. Assumed SGD, as the judgment originates from Singapore.
14	Raffles Town Club v Comptroller of Income Tax: Judicial Review of Income Tax Board of Review Appointment 31 Mar 2008 Comptroller of Income Tax (Respondent)Neutral	31 Mar 2008	Comptroller of Income Tax (Respondent): NeutralThe court's decision addressed the legal issue of judicial review and the appearance of bias, without directly ruling against the Comptroller's original assessment.
15	BCH Retail Investment v Chief Assessor: Property Tax & Deduction of Advertising Expenses 08 Mar 2007 Chief Assessor (Respondent)Won	08 Mar 2007	Chief Assessor (Respondent): Judgment for RespondentThe appeal was dismissed in favour of the Chief Assessor.
16	BCH Retail Investment v Chief Assessor: Property Tax & Deduction of Advertising Expenses 24 Jul 2006 Chief Assessor (Respondent)Won	24 Jul 2006	Chief Assessor (Respondent): WonThe Chief Assessor's decision to refuse the deduction of advertising and promotion expenses was upheld.
17	Peters Roger May v Pinder Lillian Gek Lian: Forum Non Conveniens & Domicile in Probate Proceedings 05 Mar 2006 Commissioner of Estate Duties (Other)Neutral	05 Mar 2006	Commissioner of Estate Duties (Other): NeutralThe Commissioner of Estate Duties was joined in the proceedings and remained impartial.
18	Pinetree Resort v Comptroller of Income Tax: Taxability of Refundable Initiation Deposits 05 Sep 2000 Comptroller of Income Tax (Respondent)Won	05 Sep 2000	Comptroller of Income Tax (Respondent): Judgment for RespondentJudgment for the Comptroller of Income Tax; the court found that the initiation deposits were taxable income.
19	Pinetree Resort Pte Ltd v Comptroller of Income Tax: Taxability of Club Initiation Deposits 16 Feb 2000 Comptroller of Income Tax (Respondent)Won	16 Feb 2000	Comptroller of Income Tax (Respondent): Judgment for RespondentThe Comptroller's assessment that the initiation deposits were taxable income was upheld. Assumed SGD as the judgment originates from Singapore.