Leung Yew Kwong

Leung Yew Kwong is a legal practitioner in Singapore. With documented cases from 2002 to 2012. The lawyer has handled 11 cases in Singapore's courts. Associated with 4 law firms. The lawyer demonstrates particular expertise in revenue law and taxation. Their track record shows a 45.0% success rate in resolved cases. They have managed 1 complex case, representing 9% of their total caseload.

Areas of Practice and Expertise

Leung Yew Kwong has demonstrated expertise across 16 primary practice areas, with significant experience in revenue law and administrative law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Revenue Law	7 cases	16% of total caseload	Highly Specialized82% relevance score	Leung Yew Kwong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 7 cases which represents 16% of their total caseload.
Administrative Law	5 cases	11% of total caseload	General Practice44% relevance score	Leung Yew Kwong has demonstrated general practice experiencein this area, handling 5 cases which represents 11% of their total caseload.
Taxation	5 cases	11% of total caseload	Highly Specialized82% relevance score	Leung Yew Kwong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 5 cases which represents 11% of their total caseload.
Contract Law	5 cases	11% of total caseload	General Practice28% relevance score	Leung Yew Kwong has demonstrated general practice experiencein this area, handling 5 cases which represents 11% of their total caseload.
Income taxation	4 cases	9% of total caseload	Highly Specialized91% relevance score	Leung Yew Kwong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 9% of their total caseload.
Property Tax	3 cases	7% of total caseload	Highly Specialized80% relevance score	Leung Yew Kwong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 7% of their total caseload.
Property Law	3 cases	7% of total caseload	Experienced67% relevance score	Leung Yew Kwong has demonstrated substantial experience and regular engagementin this area, handling 3 cases which represents 7% of their total caseload.
Withholding Tax	2 cases	4% of total caseload	Experienced70% relevance score	Leung Yew Kwong has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 4% of their total caseload.
Stamp Duty	2 cases	4% of total caseload	Highly Specialized95% relevance score	Leung Yew Kwong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 4% of their total caseload.
Company Law	2 cases	4% of total caseload	Experienced60% relevance score	Leung Yew Kwong has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 4% of their total caseload.
Statutory Interpretation	2 cases	4% of total caseload	Experienced68% relevance score	Leung Yew Kwong has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 4% of their total caseload.
Reconstruction Agreement	1 cases	2% of total caseload	Experienced70% relevance score	Leung Yew Kwong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Annual Value Assessment	1 cases	2% of total caseload	Highly Specialized90% relevance score	Leung Yew Kwong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Aircraft Leasing	1 cases	2% of total caseload	Experienced60% relevance score	Leung Yew Kwong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Interest Rate Swap Agreements	1 cases	2% of total caseload	Experienced50% relevance score	Leung Yew Kwong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Insolvency Law	1 cases	2% of total caseload	General Practice20% relevance score	Leung Yew Kwong has demonstrated general practice experiencein this area, handling 1 cases which represents 2% of their total caseload.

Law Firm Affiliations

Leung Yew Kwong has been affiliated with 4 law firms. The most active affiliation involves 7 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
WongPartnership LLP	7 cases	64% of cases	ZF v Comptroller of Income Tax: Capital Allowances & Definition of Plant under Income Tax Act(Dec 2010) ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas Subsidiaries(Oct 2010) Comptroller of Income Tax v ACC: Withholding Tax on Interest Swap Payments & Interpretation of Income Tax Act s 12(6)(Mar 2010)
WongPartnership	2 cases	18% of cases	Chief Assessor v First DCS: Property Tax on District Cooling Machinery & Pipelines(Mar 2008) First DCS Pte Ltd v Chief Assessor: Property Tax Assessment & Machinery Exclusion(May 2007)
Inland Revenue Authority of Singapore (Law Division)	1 cases	9% of cases	BCH Retail Investment v Chief Assessor: Property Tax Assessment & A&P Contributions(Sep 2002)
Wong Partnership LLP	1 cases	9% of cases	Chief Assessor v HSBC: Property Tax & Annual Value of Shopping Centre Units(Jun 2012)

Case Complexity Analysis

Analysis of Leung Yew Kwong's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.3
Complex Cases: 1 (9%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	52.4 parties avg	2.4	45%
Partial	12.0 parties avg	2.0	9%
Won	52.2 parties avg	2.2	45%

Complexity Trends Over Time

Year	Cases	Average Parties
2002	12.0 parties avg	2.0
2007	12.0 parties avg	2.0
2008	23.5 parties avg	3.5
2009	22.0 parties avg	2.0
2010	42.0 parties avg	2.0
2012	12.0 parties avg	2.0

Case Outcome Analytics

Analysis of Leung Yew Kwong's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	5(45%)	45%
Partial	1(9%)	9%
Won	5(45%)	45%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.006 cases	6

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2002	1 1	Lost: 1 cases (100.0%)
2007	1 1	Partial: 1 cases (100.0%)
2008	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)
2009	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)
2010	4 13	Lost: 1 cases (25.0%) Won: 3 cases (75.0%)
2012	1 1	Lost: 1 cases (100.0%)

Case History

Displaying all 11 cases

No.	Case	Decision Date	Party & Outcome
1	Chief Assessor v HSBC: Property Tax & Annual Value of Shopping Centre Units 03 Jun 2012 HSBC Institutional Trust Services (Singapore) Ltd (Respondent)Lost	03 Jun 2012	HSBC Institutional Trust Services (Singapore) Ltd (Respondent): Appeal dismissedThe appeal against the respondent was allowed, resulting in a loss for the respondent.
2	ZF v Comptroller of Income Tax: Capital Allowances & Definition of Plant under Income Tax Act 14 Dec 2010 ZF (Appellant)Won	14 Dec 2010	ZF (Appellant): Appeal AllowedAppeal allowed with costs both in the Court of Appeal and below (High Court and Board). Assumed SGD as the judgment originates from Singapore.
3	ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas Subsidiaries 24 Oct 2010 ACC (Applicant)Won	24 Oct 2010	ACC (Applicant): Application GrantedThe application for an order to quash the Determination is granted in terms. Costs for this application as well as the costs in relation to the leave application are awarded in favour of the Applicant.
4	Comptroller of Income Tax v ACC: Withholding Tax on Interest Swap Payments & Interpretation of Income Tax Act s 12(6) 23 Mar 2010 ACC (Respondent)Won	23 Mar 2010	ACC (Respondent): Appeal DismissedThe appeal against ACC was dismissed, with costs awarded to ACC.
5	ZF v Comptroller of Income Tax: Dormitories as 'Plant' under Income Tax Act 12 Jan 2010 ZF (Appellant)Lost	12 Jan 2010	ZF (Appellant): Appeal DismissedAppeal dismissed with costs to be taxed. Assumed SGD as the judgment originates from Singapore.
6	ACC v CIT: Judicial Review of Comptroller's Decision on Withholding Tax for Payments to Overseas Subsidiaries 22 Sep 2009 ACC (Applicant)Won	22 Sep 2009	ACC (Applicant): Leave granted to seek a quashing orderThe Applicant was granted leave to seek a quashing order against the Comptroller's decision.
7	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements 23 Apr 2009 Clifford Development Pte Ltd (Appellant)Lost	23 Apr 2009	Clifford Development Pte Ltd (Appellant): Appeal DismissedThe appeal against the Commissioner of Stamp Duties' decision was dismissed.
8	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements 05 Oct 2008 Clifford Development Pte Ltd (Applicant)Lost	05 Oct 2008	Clifford Development Pte Ltd (Applicant): Appeal DismissedAppeal dismissed; applicant ordered to pay costs incurred by the respondent. Assumed SGD as the judgment originates from Singapore.
9	Chief Assessor v First DCS: Property Tax on District Cooling Machinery & Pipelines 26 Mar 2008 First DCS Pte Ltd (Respondent)Won	26 Mar 2008	First DCS Pte Ltd (Respondent): Appeal DismissedSuccessfully defended against the appeal to include the cooling machinery and pipelines in the property tax assessment.
10	First DCS Pte Ltd v Chief Assessor: Property Tax Assessment & Machinery Exclusion 24 May 2007 First DCS Pte Ltd (Appellant)Partial	24 May 2007	First DCS Pte Ltd (Appellant): Appeal allowed in partAppeal against the VRB’s decision upholding the inclusion of the machinery and pipelines in the assessment of the subject property is allowed but the appeal against the use of the contractor's test method is dismissed. Assumed SGD as the judgment originates from Singapore.
11	BCH Retail Investment v Chief Assessor: Property Tax Assessment & A&P Contributions 01 Sep 2002 Chief Assessor (Respondent)Lost	01 Sep 2002	Chief Assessor (Respondent): Appeal DismissedThe appeal against the Chief Assessor's decision was initially dismissed by the Valuation Review Board, but the High Court overturned this decision. Assumed SGD as the judgment originates from Singapore.