Ong Ken Loon

Ong Ken Loon is a legal practitioner in Singapore. With documented cases from 2006 to 2014. The lawyer has handled 8 cases in Singapore's courts. Associated with 3 law firms. The lawyer demonstrates particular expertise in income taxation and taxation. Their track record shows a 50.0% success rate in resolved cases.

Areas of Practice and Expertise

Ong Ken Loon has demonstrated expertise across 19 primary practice areas, with significant experience in income taxation and taxation.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Income taxation	6 cases	16% of total caseload	Highly Specialized90% relevance score	Ong Ken Loon has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 6 cases which represents 16% of their total caseload.
Taxation	6 cases	16% of total caseload	Highly Specialized80% relevance score	Ong Ken Loon has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 6 cases which represents 16% of their total caseload.
Property Law	4 cases	11% of total caseload	General Practice43% relevance score	Ong Ken Loon has demonstrated general practice experiencein this area, handling 4 cases which represents 11% of their total caseload.
Company Law	4 cases	11% of total caseload	General Practice31% relevance score	Ong Ken Loon has demonstrated general practice experiencein this area, handling 4 cases which represents 11% of their total caseload.
Administrative Law	2 cases	5% of total caseload	General Practice25% relevance score	Ong Ken Loon has demonstrated general practice experiencein this area, handling 2 cases which represents 5% of their total caseload.
Statutory Interpretation	2 cases	5% of total caseload	Experienced70% relevance score	Ong Ken Loon has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 5% of their total caseload.
Contract Law	1 cases	3% of total caseload	Highly Specialized75% relevance score	Ong Ken Loon has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Performance of Contract	1 cases	3% of total caseload	General Practice30% relevance score	Ong Ken Loon has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Conveyancing Law	1 cases	3% of total caseload	Experienced50% relevance score	Ong Ken Loon has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Bareboat Charter	1 cases	3% of total caseload	Experienced70% relevance score	Ong Ken Loon has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Stamp Duty	1 cases	3% of total caseload	Highly Specialized95% relevance score	Ong Ken Loon has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Tax Avoidance	1 cases	3% of total caseload	Highly Specialized90% relevance score	Ong Ken Loon has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Accountancy Law	1 cases	3% of total caseload	General Practice40% relevance score	Ong Ken Loon has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Bodyguard	1 cases	3% of total caseload	General Practice20% relevance score	Ong Ken Loon has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Corporate Restructuring	1 cases	3% of total caseload	Experienced50% relevance score	Ong Ken Loon has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Property Tax	1 cases	3% of total caseload	Highly Specialized80% relevance score	Ong Ken Loon has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Shipping Law	1 cases	3% of total caseload	Highly Specialized80% relevance score	Ong Ken Loon has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Revenue Law	1 cases	3% of total caseload	Highly Specialized75% relevance score	Ong Ken Loon has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Appeals	1 cases	3% of total caseload	General Practice30% relevance score	Ong Ken Loon has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.

Law Firm Affiliations

Ong Ken Loon has been affiliated with 3 law firms. The most active affiliation involves 3 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Drew & Napier LLC	3 cases	38% of cases	Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring(Feb 2014) AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33(Dec 2012) Lai Ling Wan v Commissioner of Stamp Duties: Stamp Duty on Purchase of Multiple Property Units(Aug 2011)
Inland Revenue Authority of Singapore	3 cases	38% of cases	NP v Comptroller of Income Tax: Property Sales & Trading Activities(Aug 2007) First DCS Pte Ltd v Chief Assessor: Property Tax Assessment & Machinery Exclusion(May 2007) NE v Comptroller of Income Tax: Income Tax Deduction for Bodyguard Expenses(Nov 2006)
Ong Sim Ho	2 cases	25% of cases	Comptroller of Income Tax v KE: Income Taxation of Housing Developer under Completed Contract Method(Aug 2006) Comptroller of Income Tax v MT: Income Tax Exemption for Singapore-Registered Vessels Chartered to Foreign Parties(Jul 2006)

Case Complexity Analysis

Analysis of Ong Ken Loon's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.1
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	25%
Partial	22.5 parties avg	2.5	25%
Won	42.0 parties avg	2.0	50%

Complexity Trends Over Time

Year	Cases	Average Parties
2006	32.0 parties avg	2.0
2007	22.5 parties avg	2.5
2011	12.0 parties avg	2.0
2012	12.0 parties avg	2.0
2014	12.0 parties avg	2.0

Case Outcome Analytics

Analysis of Ong Ken Loon's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	2(25%)	25%
Partial	2(25%)	25%
Won	4(50%)	50%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.006 cases	6

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2006	3 12	Lost: 1 cases (33.3%) Won: 2 cases (66.7%)
2007	2 2	Partial: 2 cases (100.0%)
2011	1 1	Won: 1 cases (100.0%)
2012	1 1	Won: 1 cases (100.0%)
2014	1 1	Lost: 1 cases (100.0%)

Case History

Displaying all 8 cases

No.	Case	Decision Date	Party & Outcome
1	Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring 25 Feb 2014 AQQ (Respondent, Appellant)Lost	25 Feb 2014	AQQ (Respondent, Appellant): Appeal dismissed in partAppeal dismissed in part. The Additional Assessments for YA 2004, YA 2005 and YA 2006 were ultra vires. Assumed SGD, as the judgment originates from Singapore.
2	AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33 17 Dec 2012 AQQ (Appellant)Won	17 Dec 2012	AQQ (Appellant): Appeal AllowedAppeal allowed. The Comptroller did not exercise his powers under s 33(1) fairly and reasonably when he disregarded both the dividend income and the interest expenses. The Comptroller should not have disregarded the dividend income and should have allowed a portion of the interest expenses while requiring the appellant to account for withholding tax. Assumed SGD, as the judgment originates from Singapore.
3	Lai Ling Wan v Commissioner of Stamp Duties: Stamp Duty on Purchase of Multiple Property Units 04 Aug 2011 Lai Ling Wan (alias Lai Lily) (Appellant)Won	04 Aug 2011	Lai Ling Wan (alias Lai Lily) (Appellant): Appeal AllowedAppeal against the assessment of stamp duty was allowed.
4	NP v Comptroller of Income Tax: Property Sales & Trading Activities 30 Aug 2007 Comptroller of Income Tax (Respondent)Partial	30 Aug 2007	Comptroller of Income Tax (Respondent): Appeal dismissed in partAppeal dismissed in part, specifically in relation to the notice of additional assessment issued in respect of the gains from their sale of the Waterside unit.
5	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.
6	NE v Comptroller of Income Tax: Income Tax Deduction for Bodyguard Expenses 06 Nov 2006 Comptroller of Income Tax (Respondent)Won	06 Nov 2006	Comptroller of Income Tax (Respondent): Judgment for RespondentAppeal dismissed with costs to be agreed or taxed. Assumed SGD as the judgment originates from Singapore.
7	Comptroller of Income Tax v KE: Income Taxation of Housing Developer under Completed Contract Method 06 Aug 2006 KE (Respondent)Lost	06 Aug 2006	KE (Respondent): Appeal DismissedThe respondent's position was rejected, and the appeal was allowed in favor of the Comptroller of Income Tax. Assumed SGD as the judgment originates from Singapore.
8	Comptroller of Income Tax v MT: Income Tax Exemption for Singapore-Registered Vessels Chartered to Foreign Parties 09 Jul 2006 MT (Respondent)Won	09 Jul 2006	MT (Respondent): Appeal dismissedAppeal dismissed with costs. Assumed SGD as the jurisdiction is Singapore.