Pang Mei Yu

Pang Mei Yu is a legal practitioner in Singapore. With documented cases from 2013 to 2022. The lawyer has handled 11 cases in Singapore's courts. Associated with 2 law firms. The lawyer demonstrates particular expertise in revenue law and income taxation. Their track record shows a 73.0% success rate in resolved cases. They have managed 2 complex cases, representing 18% of their total caseload.

Areas of Practice and Expertise

Pang Mei Yu has demonstrated expertise across 30 primary practice areas, with significant experience in revenue law and property law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Revenue Law	7 cases	12% of total caseload	Highly Specialized91% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 7 cases which represents 12% of their total caseload.
Property Law	5 cases	8% of total caseload	Experienced68% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 5 cases which represents 8% of their total caseload.
Income taxation	5 cases	8% of total caseload	Highly Specialized90% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 5 cases which represents 8% of their total caseload.
Administrative Law	4 cases	7% of total caseload	General Practice41% relevance score	Pang Mei Yu has demonstrated general practice experiencein this area, handling 4 cases which represents 7% of their total caseload.
Property Tax	4 cases	7% of total caseload	Highly Specialized86% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 7% of their total caseload.
Statutory Interpretation	3 cases	5% of total caseload	Experienced56% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 3 cases which represents 5% of their total caseload.
Contract Law	3 cases	5% of total caseload	General Practice27% relevance score	Pang Mei Yu has demonstrated general practice experiencein this area, handling 3 cases which represents 5% of their total caseload.
Annual Value	3 cases	5% of total caseload	Experienced74% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 3 cases which represents 5% of their total caseload.
Civil Procedure	2 cases	3% of total caseload	General Practice25% relevance score	Pang Mei Yu has demonstrated general practice experiencein this area, handling 2 cases which represents 3% of their total caseload.
International Tax Cooperation	2 cases	3% of total caseload	Highly Specialized93% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 3% of their total caseload.
Taxation	2 cases	3% of total caseload	Highly Specialized83% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 3% of their total caseload.
Capital allowance	1 cases	2% of total caseload	Highly Specialized95% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Goods and Services Tax (GST)	1 cases	2% of total caseload	Highly Specialized95% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Appeals	1 cases	2% of total caseload	Experienced50% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Appellate Practice	1 cases	2% of total caseload	General Practice30% relevance score	Pang Mei Yu has demonstrated general practice experiencein this area, handling 1 cases which represents 2% of their total caseload.
Judicial Review	1 cases	2% of total caseload	Highly Specialized80% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Evidence	1 cases	2% of total caseload	General Practice30% relevance score	Pang Mei Yu has demonstrated general practice experiencein this area, handling 1 cases which represents 2% of their total caseload.
Double Taxation Agreements	1 cases	2% of total caseload	Highly Specialized80% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Telecommunications Law	1 cases	2% of total caseload	Experienced70% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
International Financial Centre	1 cases	2% of total caseload	Experienced50% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Construction of statute	1 cases	2% of total caseload	Experienced65% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Purposive approach	1 cases	2% of total caseload	Experienced55% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Valuation List	1 cases	2% of total caseload	Experienced70% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Onus of Proof	1 cases	2% of total caseload	General Practice20% relevance score	Pang Mei Yu has demonstrated general practice experiencein this area, handling 1 cases which represents 2% of their total caseload.
Exchange of information	1 cases	2% of total caseload	Highly Specialized95% relevance score	Pang Mei Yu 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	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Tax Evasion	1 cases	2% of total caseload	Highly Specialized90% relevance score	Pang Mei Yu has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 2% of their total caseload.
Company Law	1 cases	2% of total caseload	General Practice40% relevance score	Pang Mei Yu has demonstrated general practice experiencein this area, handling 1 cases which represents 2% of their total caseload.
Corporate Restructuring	1 cases	2% of total caseload	Experienced50% relevance score	Pang Mei Yu has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 2% of their total caseload.
Constitutional Law	1 cases	2% of total caseload	General Practice20% relevance score	Pang Mei Yu has demonstrated general practice experiencein this area, handling 1 cases which represents 2% of their total caseload.

Law Firm Affiliations

Pang Mei Yu has been affiliated with 2 law firms. The most active affiliation involves 6 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Inland Revenue Authority of Singapore (Law Division)	6 cases	55% of cases	Skyventure VWT v Chief Assessor: Property Tax Exemption & Statutory Interpretation(Apr 2021) BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act Interpretation(Oct 2019) HSBC vs. Chief Assessor: Property Tax, Annual Value, and Valuation of Plaza Singapura Cinema Complex(Apr 2019)
Inland Revenue Authority of Singapore	5 cases	45% of cases	Comptroller of Goods and Services Tax v Dynamac Enterprise: Zero-Rated Supply & GST Compliance(Mar 2022) HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual Value(Feb 2020) Chief Assessor v Skyventure: Property Tax Assessment of iFly Singapore's Wind Tunnel(Jan 2020)

Case Complexity Analysis

Analysis of Pang Mei Yu's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.8
Complex Cases: 2 (18%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	12.0 parties avg	2.0	9%
Partial	23.5 parties avg	3.5	18%
Won	82.8 parties avg	2.8	73%

Complexity Trends Over Time

Year	Cases	Average Parties
2013	22.0 parties avg	2.0
2014	12.0 parties avg	2.0
2015	15.0 parties avg	5.0
2017	16.0 parties avg	6.0
2019	22.0 parties avg	2.0
2020	22.7 parties avg	2.7
2021	13.0 parties avg	3.0
2022	12.0 parties avg	2.0

Case Outcome Analytics

Analysis of Pang Mei Yu's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	1(9%)	9%
Partial	2(18%)	18%
Won	8(73%)	73%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	40,546,347.00	5,068,293.388 cases	8

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2013	2 2	Won: 2 cases (100.0%)
2014	1 1	Partial: 1 cases (100.0%)
2015	1 1	Partial: 1 cases (100.0%)
2017	1 1	Won: 1 cases (100.0%)
2019	2 2	Won: 2 cases (100.0%)
2020	2 2	Won: 2 cases (100.0%)
2021	1 1	Won: 1 cases (100.0%)
2022	1 1	Lost: 1 cases (100.0%)

Case History

Displaying all 11 cases

No.	Case	Decision Date	Party & Outcome
1	Comptroller of Goods and Services Tax v Dynamac Enterprise: Zero-Rated Supply & GST Compliance 17 Mar 2022 Comptroller of Goods and Services Tax (Appellant)Lost	17 Mar 2022	Comptroller of Goods and Services Tax (Appellant): Appeal DismissedThe Comptroller's appeal was dismissed, and the court upheld the Board's decision that Dynamac Enterprise was entitled to zero-rate its supplies. The currency is assumed to be SGD, as the judgment originates from Singapore.
2	Skyventure VWT v Chief Assessor: Property Tax Exemption & Statutory Interpretation 20 Apr 2021 Comptroller of Property Tax (Respondent, Appellant)Won	20 Apr 2021	Comptroller of Property Tax (Respondent, Appellant): Appeal UpheldAppeal upheld with costs of $35,000 awarded (assumed SGD, as the judgment originates from Singapore).
3	HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual Value 24 Feb 2020 The Chief Assessor (Respondent)Won	24 Feb 2020	The Chief Assessor (Respondent): Appeal DismissedAppeal dismissed in favour of the Chief Assessor. Assumed SGD as the judgment originates from Singapore.
4	Chief Assessor v Skyventure: Property Tax Assessment of iFly Singapore's Wind Tunnel 15 Jan 2020 Comptroller of Property Tax (Appellant)Won	15 Jan 2020	Comptroller of Property Tax (Appellant): Appeal AllowedThe Chief Assessor's appeal was allowed, meaning the wind tunnel is not exempt from property tax.
5	BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act Interpretation 23 Oct 2019 Comptroller of Income Tax (Respondent)Won	23 Oct 2019	Comptroller of Income Tax (Respondent): Judgment for RespondentThe Comptroller's decision to levy a balancing charge of $40,476,347 against the appellant was upheld (assumed SGD, as the judgment originates from Singapore).
6	HSBC vs. Chief Assessor: Property Tax, Annual Value, and Valuation of Plaza Singapura Cinema Complex 15 Apr 2019 Chief Assessor (Respondent)Won	15 Apr 2019	Chief Assessor (Respondent): Valuation UpheldThe Chief Assessor's valuation of the property was upheld. Costs of the appeal were awarded to the Chief Assessor, such costs to be taxed if not agreed within two weeks from the order. Assumed SGD, as the judgment originates from Singapore.
7	AXY v Comptroller of Income Tax: Judicial Review of Tax Information Exchange 01 Mar 2017 Comptroller of Income Tax (Respondent)Won	01 Mar 2017	Comptroller of Income Tax (Respondent): Application dismissedApplication for judicial review dismissed; costs awarded to the Respondent (assumed SGD, as the judgment originates from Singapore).
8	AXY v Comptroller of Income Tax: Judicial Review of Information Exchange & International Tax Cooperation 03 Nov 2015 Comptroller of Income Tax (Respondent)Partial	03 Nov 2015	Comptroller of Income Tax (Respondent): Summons allowed in partSummons allowed in part regarding the expunging of certain documents.
9	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.
10	BFH v Comptroller of Income Tax: Tax Treatment of Lump Sum Payment for Telecommunications Licence & Spectrum Rights 21 Aug 2013 Comptroller of Income Tax (Respondent)Won	21 Aug 2013	Comptroller of Income Tax (Respondent): Judgment for RespondentJudgment for the Respondent; appeal dismissed with costs.
11	Chief Assessor v Glengary: Property Tax Assessment & Interpretation of 'Vacant Land' under Property Tax Act 24 Apr 2013 Chief Assessor (Appellant)Won	24 Apr 2013	Chief Assessor (Appellant): Appeal AllowedThe appeal was allowed with costs and the usual consequential orders.