Michelle Chee

Michelle Chee is a legal practitioner in Singapore. With documented cases from 2012 to 2015. The lawyer has handled 6 cases in Singapore's courts. Associated with 2 law firms. The lawyer demonstrates particular expertise in taxation and income taxation. Their track record shows a 50.0% success rate in resolved cases.

Areas of Practice and Expertise

Michelle Chee has demonstrated expertise across 13 primary practice areas, with significant experience in administrative law and taxation.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Administrative Law	5 cases	17% of total caseload	General Practice42% relevance score	Michelle Chee has demonstrated general practice experiencein this area, handling 5 cases which represents 17% of their total caseload.
Taxation	4 cases	13% of total caseload	Highly Specialized86% relevance score	Michelle Chee has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 13% of their total caseload.
Income taxation	4 cases	13% of total caseload	Highly Specialized93% relevance score	Michelle Chee has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 13% of their total caseload.
Property Law	3 cases	10% of total caseload	General Practice48% relevance score	Michelle Chee has demonstrated general practice experiencein this area, handling 3 cases which represents 10% of their total caseload.
Fitting-Out Period	2 cases	7% of total caseload	Experienced65% relevance score	Michelle Chee has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 7% of their total caseload.
International Tax Cooperation	2 cases	7% of total caseload	Highly Specialized88% relevance score	Michelle Chee has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 7% of their total caseload.
Property Tax	2 cases	7% of total caseload	Highly Specialized93% relevance score	Michelle Chee has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 7% of their total caseload.
Contract Law	2 cases	7% of total caseload	General Practice25% relevance score	Michelle Chee has demonstrated general practice experiencein this area, handling 2 cases which represents 7% of their total caseload.
Company Law	2 cases	7% of total caseload	General Practice18% relevance score	Michelle Chee has demonstrated general practice experiencein this area, handling 2 cases which represents 7% of their total caseload.
Foreign Law	1 cases	3% of total caseload	General Practice30% relevance score	Michelle Chee has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Special Levy	1 cases	3% of total caseload	Experienced60% relevance score	Michelle Chee has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Civil Procedure	1 cases	3% of total caseload	General Practice20% relevance score	Michelle Chee has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Vacancy Refund	1 cases	3% of total caseload	Highly Specialized90% relevance score	Michelle Chee has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.

Law Firm Affiliations

Michelle Chee has been affiliated with 2 law firms. The most active affiliation involves 4 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Inland Revenue Authority of Singapore	4 cases	67% of cases	ABU v Comptroller of Income Tax: Exchange of Information, Double Taxation, Banking Act(Jan 2015) BLP v Comptroller of Income Tax: Special Levy for Retrofitting as Revenue or Capital?(Jun 2014) BFC v Comptroller of Income Tax: Deduction of Borrowing Expenses & Income Tax Assessment(Sep 2013)
Inland Revenue Authority of Singapore (Law Division)	2 cases	33% of cases	BFC Development LLP v Comptroller of Property Tax: Property Tax Refund & Vacancy(Jan 2014) Comptroller of Income Tax v BKW: Exchange of Information under Singapore-India DTA(Oct 2013)

Case Complexity Analysis

Analysis of Michelle Chee's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.2
Complex Cases: 0 (0%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	22.0 parties avg	2.0	33%
Partial	12.0 parties avg	2.0	17%
Won	32.3 parties avg	2.3	50%

Complexity Trends Over Time

Year	Cases	Average Parties
2012	12.0 parties avg	2.0
2013	22.5 parties avg	2.5
2014	22.0 parties avg	2.0
2015	12.0 parties avg	2.0

Case Outcome Analytics

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

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	2(33%)	33%
Partial	1(17%)	17%
Won	3(50%)	50%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	3,500.00	700.005 cases	5

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2012	1 1	Won: 1 cases (100.0%)
2013	2 2	Won: 2 cases (100.0%)
2014	2 2	Lost: 2 cases (100.0%)
2015	1 1	Partial: 1 cases (100.0%)

Case History

Displaying all 6 cases

No.	Case	Decision Date	Party & Outcome
1	ABU v Comptroller of Income Tax: Exchange of Information, Double Taxation, Banking Act 21 Jan 2015 Comptroller of Income Tax (Respondent)Partial	21 Jan 2015	Comptroller of Income Tax (Respondent): Order VariedOrder of court made below is to be varied to reflect the original request made by the JNTA.
2	BLP v Comptroller of Income Tax: Special Levy for Retrofitting as Revenue or Capital? 30 Jun 2014 Comptroller of Income Tax (Respondent)Lost	30 Jun 2014	Comptroller of Income Tax (Respondent): Appeal DismissedThe court dismissed the Comptroller's position that the special levy was revenue in nature.
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 BKW: Exchange of Information under Singapore-India DTA 03 Oct 2013 Comptroller of Income Tax (Applicant)Won	03 Oct 2013	Comptroller of Income Tax (Applicant): Application grantedApplication to release information granted; costs of $3,500 to the Comptroller (assumed SGD, as the judgment originates from Singapore).
5	BFC v Comptroller of Income Tax: Deduction of Borrowing Expenses & Income Tax Assessment 08 Sep 2013 Comptroller of Income Tax (Respondent)Won	08 Sep 2013	Comptroller of Income Tax (Respondent): 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.
6	BFC Development LLP v Comptroller of Property Tax: Property Tax Refund Dispute 27 Nov 2012 Comptroller of Property Tax (Respondent)Won	27 Nov 2012	Comptroller of Property Tax (Respondent): Application DismissedThe application by BFC Development LLP was dismissed with costs to be paid by the Applicant to the Comptroller. Assumed SGD as the judgment originates from Singapore.