Novella Chan

Novella Chan is a legal practitioner in Singapore. With documented cases from 2012 to 2014. The lawyer has handled 8 cases in Singapore's courts. Associated with 2 law firms. The lawyer demonstrates particular expertise in taxation and property tax. Their track record shows a 38.0% success rate in resolved cases.

Areas of Practice and Expertise

Novella Chan has demonstrated expertise across 19 primary practice areas, with significant experience in administrative law and property law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Administrative Law	5 cases	12% of total caseload	General Practice36% relevance score	Novella Chan has demonstrated general practice experiencein this area, handling 5 cases which represents 12% of their total caseload.
Property Law	5 cases	12% of total caseload	Experienced63% relevance score	Novella Chan has demonstrated substantial experience and regular engagementin this area, handling 5 cases which represents 12% of their total caseload.
Contract Law	5 cases	12% of total caseload	General Practice27% relevance score	Novella Chan has demonstrated general practice experiencein this area, handling 5 cases which represents 12% of their total caseload.
Taxation	4 cases	10% of total caseload	Highly Specialized83% relevance score	Novella Chan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 10% of their total caseload.
Property Tax	4 cases	10% of total caseload	Highly Specialized91% relevance score	Novella Chan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 10% of their total caseload.
Company Law	3 cases	7% of total caseload	General Practice28% relevance score	Novella Chan has demonstrated general practice experiencein this area, handling 3 cases which represents 7% of their total caseload.
Income taxation	3 cases	7% of total caseload	Highly Specialized93% relevance score	Novella Chan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 7% of their total caseload.
Fitting-Out Period	2 cases	5% of total caseload	Experienced65% relevance score	Novella Chan has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 5% of their total caseload.
Valuation of Property	1 cases	2% of total caseload	Experienced60% relevance score	Novella Chan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Deductibility of Expenses	1 cases	2% of total caseload	Experienced70% relevance score	Novella Chan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Borrowing Costs	1 cases	2% of total caseload	Experienced60% relevance score	Novella Chan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Tax Law	1 cases	2% of total caseload	Experienced70% relevance score	Novella Chan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Vacancy Refund	1 cases	2% of total caseload	Highly Specialized90% relevance score	Novella Chan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Banking and Finance	1 cases	2% of total caseload	General Practice30% relevance score	Novella Chan has demonstrated general practice experiencein this area, handling 1 cases which represents 2% of their total caseload.
Insurance	1 cases	2% of total caseload	Highly Specialized85% relevance score	Novella Chan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Revenue Law	1 cases	2% of total caseload	Highly Specialized80% relevance score	Novella Chan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Statutory Interpretation	1 cases	2% of total caseload	Experienced60% relevance score	Novella Chan has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Property Tax Assessment	1 cases	2% of total caseload	Highly Specialized80% relevance score	Novella Chan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Annual Value	1 cases	2% of total caseload	Highly Specialized90% relevance score	Novella Chan has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.

Law Firm Affiliations

Novella Chan has been affiliated with 2 law firms. The most active affiliation involves 7 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
WongPartnership LLP	7 cases	88% 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	13% of cases	Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance Companies(Feb 2014)

Case Complexity Analysis

Analysis of Novella Chan'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	52.0 parties avg	2.0	63%
Won	32.0 parties avg	2.0	38%

Complexity Trends Over Time

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

Case Outcome Analytics

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

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	5(63%)	63%
Won	3(38%)	38%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	24,409,000.00	4,068,166.676 cases	6

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2012	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)
2013	3 3	Lost: 3 cases (100.0%)
2014	3 12	Lost: 1 cases (33.3%) Won: 2 cases (66.7%)

Case History

Displaying all 8 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	HSBC Trust v Chief Assessor: Property Tax Assessment & Annual Value of Shopping Center Units 16 Jan 2013 HSBC Institutional Trust Services (Singapore) Ltd (Appellant)Lost	16 Jan 2013	HSBC Institutional Trust Services (Singapore) Ltd (Appellant): Appeal DismissedAppeal dismissed with costs. 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.
7	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.
8	Glengary Pte Ltd v Chief Assessor: Property Tax Assessment & Annual Value of Land Under Construction 04 Sep 2012 Glengary Pte Ltd (Appellant)Won	04 Sep 2012	Glengary Pte Ltd (Appellant): Appeal AllowedThe annual value of the Property is determined according to Basis B as agreed between the parties. The Appellant is awarded interest under s 33(4) of the Act on the excess property tax paid due to the difference of $24,409,000 in annual value, from 28 November 2011 until date of payment. Assumed SGD as the judgment originates from Singapore.