Liu Hern Kuan

Liu Hern Kuan is a legal practitioner in Singapore. With documented cases from 2002 to 2024. The lawyer has handled 19 cases in Singapore's courts. Associated with 4 law firms. The lawyer demonstrates particular expertise in taxation and income taxation. Their track record shows a 58.0% success rate in resolved cases. They have managed 1 complex case, representing 5% of their total caseload.

Areas of Practice and Expertise

Liu Hern Kuan has demonstrated expertise across 37 primary practice areas, with significant experience in taxation and income taxation.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Taxation	12 cases	13% of total caseload	Highly Specialized80% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 12 cases which represents 13% of their total caseload.
Income taxation	10 cases	11% of total caseload	Highly Specialized92% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 10 cases which represents 11% of their total caseload.
Company Law	8 cases	8% of total caseload	General Practice41% relevance score	Liu Hern Kuan 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 Specialized87% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 8 cases which represents 8% of their total caseload.
Administrative Law	7 cases	7% of total caseload	General Practice34% relevance score	Liu Hern Kuan has demonstrated general practice experiencein this area, handling 7 cases which represents 7% of their total caseload.
Contract Law	6 cases	6% of total caseload	General Practice25% relevance score	Liu Hern Kuan has demonstrated general practice experiencein this area, handling 6 cases which represents 6% of their total caseload.
Property Law	6 cases	6% of total caseload	Experienced62% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 6 cases which represents 6% of their total caseload.
Property Tax	3 cases	3% of total caseload	Highly Specialized87% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 3% of their total caseload.
Stamp Duty	3 cases	3% of total caseload	Highly Specialized95% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 3% of their total caseload.
Corporate Law	2 cases	2% of total caseload	General Practice45% relevance score	Liu Hern Kuan has demonstrated general practice experiencein this area, handling 2 cases which represents 2% of their total caseload.
Annual Value Assessment	2 cases	2% of total caseload	Highly Specialized90% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 2% of their total caseload.
Evidence Law	2 cases	2% of total caseload	General Practice25% relevance score	Liu Hern Kuan 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	Experienced63% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 2% of their total caseload.
Input Tax Refunds	1 cases	1% of total caseload	Experienced70% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Appeals	1 cases	1% of total caseload	Experienced60% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Misappropriation of Funds	1 cases	1% of total caseload	Highly Specialized80% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Criminal Breach of Trust	1 cases	1% of total caseload	Highly Specialized80% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Tax Avoidance	1 cases	1% of total caseload	Highly Specialized90% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Tax Deductions	1 cases	1% of total caseload	Experienced70% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Reconstruction Agreement	1 cases	1% of total caseload	Experienced70% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Land Hoarding	1 cases	1% of total caseload	Experienced70% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Tax Deduction	1 cases	1% of total caseload	Highly Specialized80% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Tax Legislation	1 cases	1% of total caseload	Experienced70% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Administrative Discretion	1 cases	1% of total caseload	Experienced50% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Stock Options	1 cases	1% of total caseload	Highly Specialized80% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Asset Recovery	1 cases	1% of total caseload	General Practice20% relevance score	Liu Hern Kuan has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Banking and Finance	1 cases	1% of total caseload	General Practice30% relevance score	Liu Hern Kuan has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Collective Sales	1 cases	1% of total caseload	Highly Specialized95% relevance score	Liu Hern Kuan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Corporate Restructuring	1 cases	1% of total caseload	Experienced50% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Land Law	1 cases	1% of total caseload	Experienced60% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
White Collar Crime	1 cases	1% of total caseload	Experienced60% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Insolvency Law	1 cases	1% of total caseload	General Practice20% relevance score	Liu Hern Kuan has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Winding Up	1 cases	1% of total caseload	Experienced60% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Fraud and Deceit	1 cases	1% of total caseload	Experienced70% relevance score	Liu Hern Kuan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Director's Liability	1 cases	1% of total caseload	General Practice40% relevance score	Liu Hern Kuan 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 Practice20% relevance score	Liu Hern Kuan has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Goods and Services Tax (GST)	1 cases	1% of total caseload	Highly Specialized95% relevance score	Liu Hern Kuan 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

Liu Hern Kuan has been affiliated with 4 law firms. The most active affiliation involves 15 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Inland Revenue Authority of Singapore	15 cases	79% of cases	AQP v Comptroller of Income Tax: Income Tax Deduction for Misappropriated Funds(Jan 2013) AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33(Dec 2012) Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements(Apr 2009)
Inland Revenue Authority of Singapore (Law Division)	2 cases	11% of cases	Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring(Feb 2014) BCH Retail Investment v Chief Assessor: Property Tax Assessment & A&P Contributions(Sep 2002)
Insights Law LLC	1 cases	5% of cases	THM International v Comptroller of GST: Input Tax Refunds & Supply of Goods Dispute(Apr 2024)
IRAS	1 cases	5% of cases	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements(Oct 2008)

Case Complexity Analysis

Analysis of Liu Hern Kuan's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.1
Complex Cases: 1 (5%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	52.0 parties avg	2.0	26%
Other	12.0 parties avg	2.0	5%
Partial	22.0 parties avg	2.0	11%
Won	112.2 parties avg	2.2	58%

Complexity Trends Over Time

Year	Cases	Average Parties
2002	12.0 parties avg	2.0
2003	12.0 parties avg	2.0
2005	42.0 parties avg	2.0
2006	32.0 parties avg	2.0
2007	32.0 parties avg	2.0
2008	23.0 parties avg	3.0
2009	12.0 parties avg	2.0
2012	12.0 parties avg	2.0
2013	12.0 parties avg	2.0
2014	12.0 parties avg	2.0
2024	12.0 parties avg	2.0

Case Outcome Analytics

Analysis of Liu Hern Kuan's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	5(26%)	26%
Other	1(5%)	5%
Partial	2(11%)	11%
Won	11(58%)	58%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.0010 cases	10

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2002	1 1	Lost: 1 cases (100.0%)
2003	1 1	Won: 1 cases (100.0%)
2005	4 13	Lost: 1 cases (25.0%) Won: 3 cases (75.0%)
2006	3 12	Lost: 1 cases (33.3%) Won: 2 cases (66.7%)
2007	3 12	Partial: 1 cases (33.3%) Won: 2 cases (66.7%)
2008	2 2	Won: 2 cases (100.0%)
2009	1 1	Won: 1 cases (100.0%)
2012	1 1	Lost: 1 cases (100.0%)
2013	1 1	Other: 1 cases (100.0%)
2014	1 1	Partial: 1 cases (100.0%)
2024	1 1	Lost: 1 cases (100.0%)

Case History

Displaying all 19 cases

No.	Case	Decision Date	Party & Outcome
1	THM International v Comptroller of GST: Input Tax Refunds & Supply of Goods Dispute 04 Apr 2024 THM International Import & Export Pte Ltd (Appellant)Lost	04 Apr 2024	THM International Import & Export Pte Ltd (Appellant): Appeal DismissedAppeal dismissed in its entirety.
2	Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring 25 Feb 2014 Comptroller of Income Tax (Appellant, Respondent)Partial	25 Feb 2014	Comptroller of Income Tax (Appellant, Respondent): Appeal allowed in partAppeal allowed in part regarding the Notice of Assessment for YA 2007. Assumed SGD, as the judgment originates from Singapore.
3	AQP v Comptroller of Income Tax: Income Tax Deduction for Misappropriated Funds 15 Jan 2013 Comptroller of Income Tax (Respondent)Other	15 Jan 2013	Comptroller of Income Tax (Respondent): OtherCase remitted to the Income Tax Board of Review for further evidence.
4	AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33 17 Dec 2012 Comptroller of Income Tax (Respondent)Lost	17 Dec 2012	Comptroller of Income Tax (Respondent): Appeal DismissedAppeal dismissed. The Comptroller's decision to disregard dividend income and interest expenses was deemed incorrect. Assumed SGD, as the judgment originates from Singapore.
5	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements 23 Apr 2009 Commissioner of Stamp Duties (Respondent)Won	23 Apr 2009	Commissioner of Stamp Duties (Respondent): Decision UpheldThe Commissioner's decision to deny stamp duty relief was upheld.
6	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements 05 Oct 2008 Commissioner of Stamp Duties (Respondent)Won	05 Oct 2008	Commissioner of Stamp Duties (Respondent): Decision UpheldThe Commissioner's decision to deny stamp duty relief was upheld. Assumed SGD as the judgment originates from Singapore.
7	City Developments Ltd v Chief Assessor: Property Tax Assessment & Land Redevelopment 09 Jul 2008 Chief Assessor (Respondent)Won	09 Jul 2008	Chief Assessor (Respondent): Judgment for RespondentThe Chief Assessor's decision was upheld; the appeal was dismissed.
8	City Developments Ltd v Chief Assessor: Property Tax Assessment and Land Redevelopment 26 Dec 2007 Chief Assessor (Respondent)Won	26 Dec 2007	Chief Assessor (Respondent): Judgment for RespondentJudgment for the Chief Assessor; City Developments Ltd's appeal was dismissed with costs (assumed SGD, as the judgment originates from Singapore).
9	UOL Development v Commissioner of Stamp Duties: Stamp Duty on En Bloc Property Sales 14 Oct 2007 Commissioner of Stamp Duties (Respondent)Won	14 Oct 2007	Commissioner of Stamp Duties (Respondent): UpheldThe Commissioner's position on the assessment of stamp duty was upheld.
10	First DCS Pte Ltd v Chief Assessor: Property Tax Assessment & Machinery Exclusion 24 May 2007 Chief Assessor (Respondent)Partial	24 May 2007	Chief Assessor (Respondent): Appeal dismissed 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	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.
12	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.
13	Comptroller of Income Tax v HY: Taxation of Employee Stock Option Gains in Singapore 06 Mar 2006 Comptroller of Income Tax (Appellant)Won	06 Mar 2006	Comptroller of Income Tax (Appellant): Appeal AllowedThe Comptroller's appeal was allowed, reversing the High Court's decision.
14	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.
15	HY v Comptroller of Income Tax: Taxation of Stock Options Exercised by Employee in Singapore 01 Aug 2005 Comptroller of Income Tax (Respondent)Lost	01 Aug 2005	Comptroller of Income Tax (Respondent): Appeal DismissedThe appeal against the additional assessment of tax was dismissed.
16	T Ltd v Comptroller of Income Tax: Deductibility of Expenses & Interest Under Income Tax Act 29 Jun 2005 Comptroller of Income Tax (Respondent)Won	29 Jun 2005	Comptroller of Income Tax (Respondent): Decision upheldThe Comptroller's decision to disallow the deduction of expenses was upheld. Assumed SGD as the judgment originates from Singapore.
17	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.
18	Kuok (Singapore) Ltd v Commissioner of Stamp Duties: Stamp Duty on Share Transfer in Liquidation 08 Apr 2003 Commissioner of Stamp Duties (Respondent)Won	08 Apr 2003	Commissioner of Stamp Duties (Respondent): Assessment upheldThe Commissioner's assessment of ad valorem stamp duty was upheld by the High Court.
19	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.