Ong Sim Ho

Ong Sim Ho is a legal practitioner in Singapore. With documented cases from 2006 to 2020. The lawyer has handled 14 cases in Singapore's courts. Associated with 2 law firms. The lawyer demonstrates particular expertise in income taxation and revenue law. Their track record shows a 21.0% success rate in resolved cases.

Areas of Practice and Expertise

Ong Sim Ho has demonstrated expertise across 19 primary practice areas, with significant experience in income taxation and revenue law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Income taxation	9 cases	16% of total caseload	Highly Specialized93% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 9 cases which represents 16% of their total caseload.
Revenue Law	9 cases	16% of total caseload	Highly Specialized92% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 9 cases which represents 16% of their total caseload.
Property Law	7 cases	13% of total caseload	Experienced58% relevance score	Ong Sim Ho has demonstrated substantial experience and regular engagementin this area, handling 7 cases which represents 13% of their total caseload.
Taxation	6 cases	11% of total caseload	Highly Specialized82% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 6 cases which represents 11% of their total caseload.
Administrative Law	4 cases	7% of total caseload	General Practice29% relevance score	Ong Sim Ho has demonstrated general practice experiencein this area, handling 4 cases which represents 7% of their total caseload.
Statutory Interpretation	4 cases	7% of total caseload	Experienced64% relevance score	Ong Sim Ho has demonstrated substantial experience and regular engagementin this area, handling 4 cases which represents 7% of their total caseload.
Company Law	3 cases	5% of total caseload	General Practice32% relevance score	Ong Sim Ho has demonstrated general practice experiencein this area, handling 3 cases which represents 5% of their total caseload.
Contract Law	2 cases	4% of total caseload	General Practice48% relevance score	Ong Sim Ho has demonstrated general practice experiencein this area, handling 2 cases which represents 4% of their total caseload.
Capital allowance	1 cases	2% of total caseload	Highly Specialized95% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Property Tax Assessment	1 cases	2% of total caseload	Highly Specialized75% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Performance of Contract	1 cases	2% of total caseload	General Practice30% relevance score	Ong Sim Ho has demonstrated general practice experiencein this area, handling 1 cases which represents 2% of their total caseload.
Annual Value	1 cases	2% of total caseload	Highly Specialized85% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Conveyancing Law	1 cases	2% of total caseload	Experienced50% relevance score	Ong Sim Ho has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Bareboat Charter	1 cases	2% of total caseload	Experienced70% relevance score	Ong Sim Ho has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Stamp Duty	1 cases	2% of total caseload	Highly Specialized95% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Tax Avoidance	1 cases	2% of total caseload	Highly Specialized90% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Property Tax	1 cases	2% of total caseload	Highly Specialized90% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Shipping Law	1 cases	2% of total caseload	Highly Specialized80% relevance score	Ong Sim Ho has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Corporate Restructuring	1 cases	2% of total caseload	Experienced50% relevance score	Ong Sim Ho has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.

Law Firm Affiliations

Ong Sim Ho has been affiliated with 2 law firms. The most active affiliation involves 7 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Drew & Napier LLC	7 cases	50% of cases	HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual Value(Feb 2020) BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act Interpretation(Oct 2019) Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring(Feb 2014)
Ong Sim Ho	7 cases	50% of cases	BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder Bonds(Aug 2018) BQY & BQZ v Comptroller of Income Tax: Income Tax on Property Resale Profits(Mar 2018) BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax Assessment(Jun 2017)

Case Complexity Analysis

Analysis of Ong Sim Ho'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	112.2 parties avg	2.2	79%
Won	32.0 parties avg	2.0	21%

Complexity Trends Over Time

Year	Cases	Average Parties
2006	32.0 parties avg	2.0
2007	12.0 parties avg	2.0
2008	22.0 parties avg	2.0
2011	12.0 parties avg	2.0
2012	12.0 parties avg	2.0
2014	12.0 parties avg	2.0
2017	12.0 parties avg	2.0
2018	22.7 parties avg	2.7
2019	12.0 parties avg	2.0
2020	12.0 parties avg	2.0

Case Outcome Analytics

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

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	11(79%)	79%
Won	3(21%)	21%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	55,000.00	6,875.008 cases	8

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2006	3 21	Lost: 2 cases (66.7%) Won: 1 cases (33.3%)
2007	1 1	Lost: 1 cases (100.0%)
2008	2 2	Lost: 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%)
2017	1 1	Lost: 1 cases (100.0%)
2018	2 2	Lost: 2 cases (100.0%)
2019	1 1	Lost: 1 cases (100.0%)
2020	1 1	Lost: 1 cases (100.0%)

Case History

Displaying all 14 cases

No.	Case	Decision Date	Party & Outcome
1	HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual Value 24 Feb 2020 HSBC Institutional Trust Services (Singapore) Limited (as Trustee of Capitaland Mall Trust) (Appellant, Applicant)Lost	24 Feb 2020	HSBC Institutional Trust Services (Singapore) Limited (as Trustee of Capitaland Mall Trust) (Appellant, Applicant): Appeal DismissedAppeal dismissed with costs awarded to the respondent in the sum of $35,000 (all-in). Assumed SGD as the judgment originates from Singapore.
2	BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act Interpretation 23 Oct 2019 BZZ (Appellant)Lost	23 Oct 2019	BZZ (Appellant): Appeal dismissedThe appellant's appeal against the decision of the Income Tax Board of Review was dismissed.
3	BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder Bonds 28 Aug 2018 BML (Appellant)Lost	28 Aug 2018	BML (Appellant): Appeal DismissedAppeal dismissed with costs of $20,000 (inclusive of disbursements) to be paid by the Taxpayer to the Comptroller of Income Tax. Assumed SGD, as the judgment originates from Singapore.
4	BQY & BQZ v Comptroller of Income Tax: Income Tax on Property Resale Profits 28 Mar 2018 BQZ (Appellant)Lost	28 Mar 2018	BQZ (Appellant): Appeal dismissedAppeal dismissed.
5	BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax Assessment 04 Jun 2017 BML (Appellant)Lost	04 Jun 2017	BML (Appellant): Appeal dismissedThe appeal against the Income Tax Board of Review’s decision was dismissed.
6	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.
7	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.
8	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.
9	Comptroller of Income Tax v VJ: Interpretation of Section 10E Income Tax Act for Property Letting Business 30 Nov 2008 VJ (Respondent)Lost	30 Nov 2008	VJ (Respondent): Appeal DismissedThe appeal against the decision of the Income Tax Board of Review was dismissed.
10	Pan-United Marine v Chief Assessor: Property Tax on Floating Dry Docks 19 May 2008 Pan-United Marine Ltd (Appellant)Lost	19 May 2008	Pan-United Marine Ltd (Appellant): Appeal DismissedAppeal dismissed with costs. Assumed SGD, as the judgment originates from Singapore.
11	Pan United Marine Ltd v Chief Assessor: Property Tax Assessment of Floating Dry Docks 07 Feb 2007 Pan-United Marine Ltd (Appellant)Lost	07 Feb 2007	Pan-United Marine Ltd (Appellant): Appeal dismissedThe appeal against the assessment of annual value was dismissed.
12	MCST Plan Nos 1298 & 1304 v Chief Assessor: Property Tax on Common Property in Shopping Centre 31 Aug 2006 Management Corporation Strata Title Plan Nos 1298 and 1304 (Appellant)Lost	31 Aug 2006	Management Corporation Strata Title Plan Nos 1298 and 1304 (Appellant): Appeal dismissedAppeal dismissed with costs. The judgment does not specify a currency, so SGD is assumed as the jurisdiction is Singapore.
13	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.
14	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.