Jeremiah Soh

Jeremiah Soh is a legal practitioner in Singapore. With documented cases from 2012 to 2014. The lawyer has handled 6 cases in Singapore's courts. Associated with 2 law firms. The lawyer demonstrates particular expertise in income taxation and property tax. Their track record shows a 33.0% success rate in resolved cases.

Areas of Practice and Expertise

Jeremiah Soh has demonstrated expertise across 16 primary practice areas, with significant experience in contract law and administrative law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Contract Law	4 cases	13% of total caseload	General Practice28% relevance score	Jeremiah Soh has demonstrated general practice experiencein this area, handling 4 cases which represents 13% of their total caseload.
Administrative Law	3 cases	9% of total caseload	General Practice40% relevance score	Jeremiah Soh has demonstrated general practice experiencein this area, handling 3 cases which represents 9% of their total caseload.
Company Law	3 cases	9% of total caseload	General Practice28% relevance score	Jeremiah Soh has demonstrated general practice experiencein this area, handling 3 cases which represents 9% of their total caseload.
Income taxation	3 cases	9% of total caseload	Highly Specialized93% relevance score	Jeremiah Soh has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 9% of their total caseload.
Property Tax	3 cases	9% of total caseload	Highly Specialized92% relevance score	Jeremiah Soh has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 9% of their total caseload.
Taxation	3 cases	9% of total caseload	Highly Specialized90% relevance score	Jeremiah Soh has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 9% of their total caseload.
Property Law	3 cases	9% of total caseload	Experienced63% relevance score	Jeremiah Soh has demonstrated substantial experience and regular engagementin this area, handling 3 cases which represents 9% of their total caseload.
Fitting-Out Period	2 cases	6% of total caseload	Experienced65% relevance score	Jeremiah Soh has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 6% of their total caseload.
Statutory Interpretation	1 cases	3% of total caseload	Experienced60% relevance score	Jeremiah Soh has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Revenue Law	1 cases	3% of total caseload	Highly Specialized80% relevance score	Jeremiah Soh has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Insurance	1 cases	3% of total caseload	Highly Specialized85% relevance score	Jeremiah Soh has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Deductibility of Expenses	1 cases	3% of total caseload	Experienced70% relevance score	Jeremiah Soh has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Borrowing Costs	1 cases	3% of total caseload	Experienced60% relevance score	Jeremiah Soh has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Tax Law	1 cases	3% of total caseload	Experienced70% relevance score	Jeremiah Soh has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Vacancy Refund	1 cases	3% of total caseload	Highly Specialized90% relevance score	Jeremiah Soh has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Banking and Finance	1 cases	3% of total caseload	General Practice30% relevance score	Jeremiah Soh has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.

Law Firm Affiliations

Jeremiah Soh has been affiliated with 2 law firms. The most active affiliation involves 5 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
WongPartnership LLP	5 cases	83% of cases	BFC v Comptroller of Income Tax: Deductibility of Bond Issuance Expenses(Jul 2014) BFC Development LLP v Comptroller of Property Tax: Property Tax Refund & Vacancy(Jan 2014) BFC v Comptroller of Income Tax: Deduction of Borrowing Expenses & Income Tax Assessment(Sep 2013)
Wong Partnership LLP	1 cases	17% of cases	Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance Companies(Feb 2014)

Case Complexity Analysis

Analysis of Jeremiah Soh'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	42.0 parties avg	2.0	67%
Won	22.0 parties avg	2.0	33%

Complexity Trends Over Time

Year	Cases	Average Parties
2012	12.0 parties avg	2.0
2013	22.0 parties avg	2.0
2014	32.0 parties avg	2.0

Case Outcome Analytics

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

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	4(67%)	67%
Won	2(33%)	33%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.004 cases	4

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2012	1 1	Lost: 1 cases (100.0%)
2013	2 2	Lost: 2 cases (100.0%)
2014	3 12	Lost: 1 cases (33.3%) Won: 2 cases (66.7%)

Case History

Displaying all 6 cases

No.	Case	Decision Date	Party & Outcome
1	BFC v Comptroller of Income Tax: Deductibility of Bond Issuance Expenses 24 Jul 2014 BFC (Appellant)Lost	24 Jul 2014	BFC (Appellant): Appeal DismissedAppeal dismissed with costs. The court held that the discounts and redemption premium are not deductible under s 14(1)(a) because they do not constitute 'interest' for s 14(1)(a) purposes; neither are they deductible under the general deduction formula in s 14(1) because, being capital expenditure, s 15(1)(c) operates to prohibit their deduction. Assumed SGD as the judgment originates from Singapore.
2	Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance Companies 03 Feb 2014 BBO (Respondent)Won	03 Feb 2014	BBO (Respondent): Appeal AllowedThe respondent's appeal against revised assessments was allowed.
3	BFC Development LLP v Comptroller of Property Tax: Property Tax Refund & Vacancy 23 Jan 2014 BFC Development LLP (Appellant, Plaintiff)Won	23 Jan 2014	BFC Development LLP (Appellant, Plaintiff): Appeal allowedAppeal allowed with costs. The Appellant met the criteria for entitlement to the vacancy refund under s 8 of the Act. Assumed SGD, as the judgment originates from Singapore.
4	BFC v Comptroller of Income Tax: Deduction of Borrowing Expenses & Income Tax Assessment 08 Sep 2013 BFC (Appellant)Lost	08 Sep 2013	BFC (Appellant): Appeal DismissedAppeal dismissed with costs to the Comptroller, to be taxed on a standard basis unless otherwise agreed. Assumed SGD as the judgment originates from Singapore.
5	Chief Assessor v Glengary: Property Tax Assessment & Interpretation of 'Vacant Land' under Property Tax Act 24 Apr 2013 Glengary Pte Ltd (Respondent)Lost	24 Apr 2013	Glengary Pte Ltd (Respondent): Appeal DismissedThe appeal was dismissed and Glengary Pte Ltd was ordered to pay costs.
6	BFC Development LLP v Comptroller of Property Tax: Property Tax Refund Dispute 27 Nov 2012 BFC Development LLP (Applicant)Lost	27 Nov 2012	BFC Development LLP (Applicant): Application DismissedApplication for a mandatory order and a declaration that it is entitled to property tax refunds was dismissed with costs to be paid to the Comptroller. Assumed SGD as the judgment originates from Singapore.