Quek Hui Ling

Quek Hui Ling is a legal practitioner in Singapore. With documented cases from 2008 to 2021. The lawyer has handled 16 cases in Singapore's courts. Associated with 3 law firms. The lawyer demonstrates particular expertise in revenue law and taxation. Their track record shows a 88.0% success rate in resolved cases. They have managed 1 complex case, representing 6% of their total caseload.

Areas of Practice and Expertise

Quek Hui Ling has demonstrated expertise across 24 primary practice areas, with significant experience in revenue law and taxation.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Revenue Law	11 cases	14% of total caseload	Highly Specialized90% relevance score	Quek Hui Ling has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 11 cases which represents 14% of their total caseload.
Taxation	9 cases	12% of total caseload	Highly Specialized83% relevance score	Quek Hui Ling has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 9 cases which represents 12% of their total caseload.
Administrative Law	7 cases	9% of total caseload	General Practice38% relevance score	Quek Hui Ling has demonstrated general practice experiencein this area, handling 7 cases which represents 9% of their total caseload.
Income taxation	7 cases	9% of total caseload	Highly Specialized94% relevance score	Quek Hui Ling has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 7 cases which represents 9% of their total caseload.
Contract Law	7 cases	9% of total caseload	General Practice26% relevance score	Quek Hui Ling has demonstrated general practice experiencein this area, handling 7 cases which represents 9% of their total caseload.
Property Law	6 cases	8% of total caseload	Experienced67% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 6 cases which represents 8% of their total caseload.
Company Law	4 cases	5% of total caseload	General Practice46% relevance score	Quek Hui Ling has demonstrated general practice experiencein this area, handling 4 cases which represents 5% of their total caseload.
Property Tax	4 cases	5% of total caseload	Highly Specialized86% relevance score	Quek Hui Ling has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 5% of their total caseload.
Annual Value	3 cases	4% of total caseload	Experienced74% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 3 cases which represents 4% of their total caseload.
Statutory Interpretation	3 cases	4% of total caseload	Experienced56% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 3 cases which represents 4% of their total caseload.
Stamp Duty	2 cases	3% of total caseload	Highly Specialized95% relevance score	Quek Hui Ling has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 3% of their total caseload.
Evidence	1 cases	1% of total caseload	General Practice30% relevance score	Quek Hui Ling has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Reconstruction Agreement	1 cases	1% of total caseload	Experienced70% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Borrowing Costs	1 cases	1% of total caseload	Experienced60% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Telecommunications Law	1 cases	1% of total caseload	Experienced70% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Construction of statute	1 cases	1% of total caseload	Experienced65% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Purposive approach	1 cases	1% of total caseload	Experienced55% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Stamp duties	1 cases	1% of total caseload	Highly Specialized95% relevance score	Quek Hui Ling has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Valuation List	1 cases	1% of total caseload	Experienced70% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Onus of Proof	1 cases	1% of total caseload	General Practice20% relevance score	Quek Hui Ling has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Deductibility of Expenses	1 cases	1% of total caseload	Experienced70% relevance score	Quek Hui Ling has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Appellate Practice	1 cases	1% of total caseload	General Practice30% relevance score	Quek Hui Ling has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Insolvency Law	1 cases	1% of total caseload	General Practice20% relevance score	Quek Hui Ling has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Capital allowance	1 cases	1% of total caseload	Highly Specialized95% relevance score	Quek Hui Ling has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.

Law Firm Affiliations

Quek Hui Ling has been affiliated with 3 law firms. The most active affiliation involves 11 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Inland Revenue Authority of Singapore	11 cases	69% of cases	Intevac Asia Pte Ltd v Comptroller of Income Tax: Deduction of R&D Expenses under Cost-Sharing Agreement(Oct 2020) 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)
Inland Revenue Authority of Singapore (Law Division)	4 cases	25% 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)
IRAS	1 cases	6% of cases	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements(Oct 2008)

Case Complexity Analysis

Analysis of Quek Hui Ling's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.3
Complex Cases: 1 (6%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	22.0 parties avg	2.0	13%
Won	142.4 parties avg	2.4	88%

Complexity Trends Over Time

Year	Cases	Average Parties
2008	23.0 parties avg	3.0
2009	12.0 parties avg	2.0
2010	22.0 parties avg	2.0
2013	32.0 parties avg	2.0
2014	12.0 parties avg	2.0
2018	12.0 parties avg	2.0
2019	22.0 parties avg	2.0
2020	32.5 parties avg	2.5
2021	13.0 parties avg	3.0

Case Outcome Analytics

Analysis of Quek Hui Ling's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	2(13%)	13%
Won	14(88%)	88%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	40,546,347.00	3,686,031.5511 cases	11

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2008	2 2	Won: 2 cases (100.0%)
2009	1 1	Won: 1 cases (100.0%)
2010	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)
2013	3 3	Won: 3 cases (100.0%)
2014	1 1	Won: 1 cases (100.0%)
2018	1 1	Lost: 1 cases (100.0%)
2019	2 2	Won: 2 cases (100.0%)
2020	3 3	Won: 3 cases (100.0%)
2021	1 1	Won: 1 cases (100.0%)

Case History

Displaying all 16 cases

No.	Case	Decision Date	Party & Outcome
1	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).
2	Intevac Asia Pte Ltd v Comptroller of Income Tax: Deduction of R&D Expenses under Cost-Sharing Agreement 11 Oct 2020 Comptroller of Income Tax (Respondent)Won	11 Oct 2020	Comptroller of Income Tax (Respondent): Decision AffirmedThe Respondent's decision to disallow the deduction of the Cost-Sharing Payments was affirmed.
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	Asia Development Pte Ltd v Commissioner of Stamp Duties: Appeal on ABSD Remission Refusal 26 Feb 2018 Commissioner of Stamp Duties (Respondent)Lost	26 Feb 2018	Commissioner of Stamp Duties (Respondent): Appeal DismissedThe appeal against the Commissioner was allowed.
8	BFC v Comptroller of Income Tax: Deductibility of Bond Issuance Expenses 24 Jul 2014 Comptroller of Income Tax (Respondent)Won	24 Jul 2014	Comptroller of Income Tax (Respondent): Judgment for RespondentThe appeal was dismissed in favour of the Comptroller of Income Tax. Assumed SGD as the judgment originates from Singapore.
9	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.
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.
12	ZF v Comptroller of Income Tax: Capital Allowances & Definition of Plant under Income Tax Act 14 Dec 2010 Comptroller of Income Tax (Respondent)Lost	14 Dec 2010	Comptroller of Income Tax (Respondent): Appeal DismissedAppeal dismissed with costs to the appellant. Assumed SGD as the judgment originates from Singapore.
13	ZF v Comptroller of Income Tax: Dormitories as 'Plant' under Income Tax Act 12 Jan 2010 Comptroller of Income Tax (Respondent)Won	12 Jan 2010	Comptroller of Income Tax (Respondent): WonAppeal dismissed with costs to be taxed. Assumed SGD as the judgment originates from Singapore.
14	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements 23 Apr 2009 Commissioner of Stamp Duties (Respondent)Won	23 Apr 2009	Commissioner of Stamp Duties (Respondent): Decision UpheldThe Commissioner's decision to deny stamp duty relief was upheld.
15	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements 05 Oct 2008 Commissioner of Stamp Duties (Respondent)Won	05 Oct 2008	Commissioner of Stamp Duties (Respondent): Decision UpheldThe Commissioner's decision to deny stamp duty relief was upheld. Assumed SGD as the judgment originates from Singapore.
16	City Developments Ltd v Chief Assessor: Property Tax Assessment & Land Redevelopment 09 Jul 2008 Chief Assessor (Respondent)Won	09 Jul 2008	Chief Assessor (Respondent): Judgment for RespondentThe Chief Assessor's decision was upheld; the appeal was dismissed.