Tan Kay Kheng

Tan Kay Kheng is a legal practitioner in Singapore. With documented cases from 2000 to 2024. The lawyer has handled 36 cases in Singapore's courts. Associated with 4 law firms. The lawyer demonstrates particular expertise in taxation and property tax. Their track record shows a 31.0% success rate in resolved cases. They have managed 4 complex cases, representing 11% of their total caseload.

Areas of Practice and Expertise

Tan Kay Kheng has demonstrated expertise across 93 primary practice areas, with significant experience in property law and contract law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Property Law	15 cases	8% of total caseload	Experienced59% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 15 cases which represents 8% of their total caseload.
Contract Law	14 cases	7% of total caseload	Experienced51% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 14 cases which represents 7% of their total caseload.
Administrative Law	10 cases	5% of total caseload	General Practice43% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 10 cases which represents 5% of their total caseload.
Taxation	8 cases	4% of total caseload	Highly Specialized85% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 8 cases which represents 4% of their total caseload.
Property Tax	8 cases	4% of total caseload	Highly Specialized88% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 8 cases which represents 4% of their total caseload.
Company Law	8 cases	4% of total caseload	General Practice49% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 8 cases which represents 4% of their total caseload.
Revenue Law	8 cases	4% of total caseload	Highly Specialized83% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 8 cases which represents 4% of their total caseload.
Arbitration	7 cases	4% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 7 cases which represents 4% of their total caseload.
Income taxation	7 cases	4% of total caseload	Highly Specialized91% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 7 cases which represents 4% of their total caseload.
Estoppel	5 cases	3% of total caseload	General Practice30% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 5 cases which represents 3% of their total caseload.
Civil Practice	4 cases	2% of total caseload	Highly Specialized78% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 2% of their total caseload.
Trust Law	3 cases	2% of total caseload	Experienced70% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 3 cases which represents 2% of their total caseload.
Banking and Finance	3 cases	2% of total caseload	General Practice28% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 3 cases which represents 2% of their total caseload.
Mareva Injunctions	3 cases	2% of total caseload	Highly Specialized90% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 2% of their total caseload.
Statutory Interpretation	3 cases	2% of total caseload	Experienced65% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 3 cases which represents 2% of their total caseload.
Land Law	3 cases	2% of total caseload	Experienced67% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 3 cases which represents 2% of their total caseload.
Corporate Law	2 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 1% of their total caseload.
Breach of Contract	2 cases	1% of total caseload	Highly Specialized78% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 1% of their total caseload.
Insurance	2 cases	1% of total caseload	Highly Specialized80% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 1% of their total caseload.
International Commercial Contracts	2 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 1% of their total caseload.
Jurisdiction	2 cases	1% of total caseload	Experienced70% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 1% of their total caseload.
Functus Officio	2 cases	1% of total caseload	Highly Specialized87% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 1% of their total caseload.
Presumption of Advancement	2 cases	1% of total caseload	Highly Specialized88% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 1% of their total caseload.
Shares	2 cases	1% of total caseload	Experienced53% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 1% of their total caseload.
Summary Judgement	2 cases	1% of total caseload	General Practice25% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 2 cases which represents 1% of their total caseload.
Intestacy	2 cases	1% of total caseload	General Practice45% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 2 cases which represents 1% of their total caseload.
Annual Value	2 cases	1% of total caseload	Highly Specialized75% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 1% of their total caseload.
Fitting-Out Period	2 cases	1% of total caseload	Experienced65% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 1% of their total caseload.
Annual Value Assessment	2 cases	1% of total caseload	Highly Specialized83% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 1% of their total caseload.
Evidence Law	1 cases	1% of total caseload	General Practice40% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Undue Influence	1 cases	1% of total caseload	General Practice30% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Vacancy Refund	1 cases	1% of total caseload	Highly Specialized90% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Assignment Law	1 cases	1% of total caseload	Highly Specialized90% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Unjust Enrichment	1 cases	1% of total caseload	General Practice40% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Service out of jurisdiction	1 cases	1% of total caseload	Highly Specialized80% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Contempt of Court	1 cases	1% of total caseload	Highly Specialized95% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Recognition and Enforcement of Foreign Arbitral Awards	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
International Arbitration Act	1 cases	1% of total caseload	Highly Specialized90% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Employee Benefits	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Accounting and Inquiry	1 cases	1% of total caseload	Experienced70% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Capital allowance	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Set-off	1 cases	1% of total caseload	Highly Specialized95% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Costs	1 cases	1% of total caseload	Highly Specialized95% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Failure of consideration	1 cases	1% of total caseload	Highly Specialized90% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Legal Profession Act	1 cases	1% of total caseload	Experienced70% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Commercial Litigation	1 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Land Hoarding	1 cases	1% of total caseload	Experienced70% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Collective Sales	1 cases	1% of total caseload	Highly Specialized95% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Civil Procedure	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Judgments and Orders	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Valuation	1 cases	1% of total caseload	Highly Specialized80% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Property Tax Assessment	1 cases	1% of total caseload	Highly Specialized80% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Business Litigation	1 cases	1% of total caseload	General Practice20% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Assignment of Receivables	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Evidence	1 cases	1% of total caseload	General Practice30% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Banking Law	1 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Duty to Account	1 cases	1% of total caseload	Highly Specialized90% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Tripartite Set-off Agreements	1 cases	1% of total caseload	Experienced70% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Asset Recovery	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Succession Law	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Deeds of Family Arrangement	1 cases	1% of total caseload	General Practice20% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Inter vivos gift	1 cases	1% of total caseload	General Practice40% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
UNCITRAL Model Law	1 cases	1% of total caseload	Highly Specialized95% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Resulting Trust	1 cases	1% of total caseload	Highly Specialized95% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Gifts	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Enforcement of Arbitral Award	1 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Fiduciary Duty	1 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Distribution of assets	1 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Share Options	1 cases	1% of total caseload	Experienced70% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Inter vivos	1 cases	1% of total caseload	General Practice40% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Part Performance	1 cases	1% of total caseload	General Practice10% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Intention of Parties	1 cases	1% of total caseload	General Practice30% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Joint Accounts	1 cases	1% of total caseload	Highly Specialized90% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Restructuring and Insolvency	1 cases	1% of total caseload	General Practice20% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Deed of Family Arrangement	1 cases	1% of total caseload	General Practice20% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Deeds	1 cases	1% of total caseload	General Practice20% relevance score	Tan Kay Kheng has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Valuation of Property	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Implied contract	1 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Valuation List	1 cases	1% of total caseload	Experienced70% relevance score	Tan Kay Kheng 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	Tan Kay Kheng 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	Tan Kay Kheng 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	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Special Levy	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Tax Law	1 cases	1% of total caseload	Experienced70% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Family Law	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Enforcement of Foreign Judgments	1 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Employment Law	1 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Trusts and Estates	1 cases	1% of total caseload	Highly Specialized75% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Injunctions	1 cases	1% of total caseload	Highly Specialized90% relevance score	Tan Kay Kheng has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Gifts Law	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Fiduciary Duties	1 cases	1% of total caseload	Experienced60% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Commercial Disputes	1 cases	1% of total caseload	Experienced50% relevance score	Tan Kay Kheng has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Fraud and Deceit	1 cases	1% of total caseload	Highly Specialized80% relevance score	Tan Kay Kheng 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

Tan Kay Kheng has been affiliated with 4 law firms. The most active affiliation involves 17 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Wong Partnership	17 cases	47% of cases	Rabobank v Motorola: Contractual Set-Off & Assignment of Debt Dispute(Dec 2010) City Developments Ltd v Chief Assessor: Property Tax Assessment and Land Redevelopment(Dec 2007) Lim Ah Neu v Tan Tiow Jin: Accounting for Unauthorized Withdrawals from Joint POSB Account(Aug 2007)
WongPartnership LLP	14 cases	39% of cases	Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport Infrastructure(Oct 2024) HSBC vs. Chief Assessor: Property Tax, Annual Value, and Valuation of Plaza Singapura Cinema Complex(Apr 2019) BFC v Comptroller of Income Tax: Deductibility of Bond Issuance Expenses(Jul 2014)
WongPartnership	4 cases	11% of cases	Chief Assessor v First DCS: Property Tax on District Cooling Machinery & Pipelines(Mar 2008) UOL Development v Commissioner of Stamp Duties: Stamp Duty on En Bloc Property Sales(Oct 2007) Teck Jin v Tan Kim Seng: Trust, Shares, and Company Disputes(Sep 2007)
Wong Partnership LLP	1 cases	3% of cases	Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance Companies(Feb 2014)

Case Complexity Analysis

Analysis of Tan Kay Kheng's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 4.0
Complex Cases: 4 (11%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	222.9 parties avg	2.9	61%
Neutral	113.0 parties avg	13.0	3%
Partial	22.0 parties avg	2.0	6%
Won	113.4 parties avg	3.4	31%

Complexity Trends Over Time

Year	Cases	Average Parties
2000	12.0 parties avg	2.0
2001	210.8 parties avg	10.8
2002	12.0 parties avg	2.0
2005	23.0 parties avg	3.0
2006	58.2 parties avg	8.2
2007	82.0 parties avg	2.0
2008	22.5 parties avg	2.5
2010	32.0 parties avg	2.0
2012	22.0 parties avg	2.0
2013	42.0 parties avg	2.0
2014	42.0 parties avg	2.0
2019	12.0 parties avg	2.0
2024	12.0 parties avg	2.0

Case Outcome Analytics

Analysis of Tan Kay Kheng's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	22(61%)	61%
Neutral	1(3%)	3%
Partial	2(6%)	6%
Won	11(31%)	31%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	24,409,000.00	1,109,500.0022 cases	22
USD	5,150,853.21	5,150,853.211 cases	1

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2000	1 1	Lost: 1 cases (100.0%)
2001	2 11	Neutral: 1 cases (50.0%) Won: 1 cases (50.0%)
2002	1 1	Lost: 1 cases (100.0%)
2005	2 2	Lost: 2 cases (100.0%)
2006	5 212	Lost: 2 cases (40.0%) Partial: 1 cases (20.0%) Won: 2 cases (40.0%)
2007	8 611	Lost: 6 cases (75.0%) Partial: 1 cases (12.5%) Won: 1 cases (12.5%)
2008	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)
2010	3 21	Lost: 2 cases (66.7%) Won: 1 cases (33.3%)
2012	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)
2013	4 31	Lost: 3 cases (75.0%) Won: 1 cases (25.0%)
2014	4 13	Lost: 1 cases (25.0%) Won: 3 cases (75.0%)
2019	1 1	Lost: 1 cases (100.0%)
2024	1 1	Lost: 1 cases (100.0%)

Case History

Displaying all 36 cases

No.	Case	Decision Date	Party & Outcome
1	Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport Infrastructure 31 Oct 2024 Changi Airport Group (Singapore) Pte Ltd (Appellant)Lost	31 Oct 2024	Changi Airport Group (Singapore) Pte Ltd (Appellant): Appeal DismissedThe appeal against the Comptroller's decision to disallow capital allowances was dismissed.
2	HSBC vs. Chief Assessor: Property Tax, Annual Value, and Valuation of Plaza Singapura Cinema Complex 15 Apr 2019 HSBC Institutional Trust Services (Singapore) Ltd (Applicant)Lost	15 Apr 2019	HSBC Institutional Trust Services (Singapore) Ltd (Applicant): Appeal DismissedAppeal against the Chief Assessor's valuation was dismissed. 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.
3	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.
4	BLP v Comptroller of Income Tax: Special Levy for Retrofitting as Revenue or Capital? 30 Jun 2014 BLP (Appellant)Won	30 Jun 2014	BLP (Appellant): Appeal AllowedThe court allowed the appeal, determining that the special levy was capital in nature.
5	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.
6	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.
7	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.
8	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.
9	Comptroller of Income Tax v BBO: Taxability of Gains from Disposal of Shares 07 Apr 2013 BBO (Respondent)Won	07 Apr 2013	BBO (Respondent): Appeal DismissedAppeal dismissed with costs to the Respondent to be taxed on a standard basis unless otherwise agreed. Assumed SGD as the judgment originates from Singapore.
10	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.
11	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.
12	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.
13	Rabobank v Motorola: Contractual Set-Off & Assignment of Debt Dispute 02 Dec 2010 Motorola Electronics Pte Ltd (Respondent)Lost	02 Dec 2010	Motorola Electronics Pte Ltd (Respondent): Appeal DismissedAppeal dismissed; Motorola is liable for US$5,150,853.21, which is the difference between the US$5,178,212.41, the sum claimed by Rabobank and the amounts rightly excluded by the Judge for being invoices not subject to the MRPA, which is US$17,359.20. Interest at the rate of 5.33 % will apply on the judgment sum from the date of the writ. Assumed USD, as the original claim was in USD.
14	Rabobank v Motorola: Set-Off vs. Assignment in Trade Finance Dispute 07 Mar 2010 Motorola Electronics Pte Ltd (Defendant)Won	07 Mar 2010	Motorola Electronics Pte Ltd (Defendant): Judgment for DefendantJudgment in favor of the defendant; plaintiff's claim dismissed. Assumed SGD as the judgment originates from Singapore.
15	ABB v Comptroller of Income Tax: Taxability of Share Option Gains by Deceased Employee's Estate 07 Feb 2010 ABB (Appellant)Lost	07 Feb 2010	ABB (Appellant): Appeal DismissedAppeal dismissed with costs and the usual consequential orders. Assumed SGD as the judgment originates from Singapore.
16	City Developments Ltd v Chief Assessor: Property Tax Assessment & Land Redevelopment 09 Jul 2008 City Developments Ltd (Appellant)Lost	09 Jul 2008	City Developments Ltd (Appellant): Appeal DismissedAppeal against the decision of the judge below was dismissed with costs.
17	Chief Assessor v First DCS: Property Tax on District Cooling Machinery & Pipelines 26 Mar 2008 First DCS Pte Ltd (Respondent)Won	26 Mar 2008	First DCS Pte Ltd (Respondent): Appeal DismissedSuccessfully defended against the appeal to include the cooling machinery and pipelines in the property tax assessment.
18	City Developments Ltd v Chief Assessor: Property Tax Assessment and Land Redevelopment 26 Dec 2007 City Developments Ltd (Appellant)Lost	26 Dec 2007	City Developments Ltd (Appellant): Appeal DismissedAppeal dismissed with costs to the Chief Assessor (assumed SGD, as the judgment originates from Singapore).
19	UOL Development v Commissioner of Stamp Duties: Stamp Duty on En Bloc Property Sales 14 Oct 2007 UOL Development (Novena) Pte Ltd (Applicant)Lost	14 Oct 2007	UOL Development (Novena) Pte Ltd (Applicant): Appeal DismissedAppeal against the assessment of stamp duty was dismissed.
20	Teck Jin v Tan Kim Seng: Trust, Shares, and Company Disputes 16 Sep 2007 Teck Jin (Pte) Ltd (Plaintiff)Won	16 Sep 2007	Teck Jin (Pte) Ltd (Plaintiff): Judgment for PlaintiffJudgment for the plaintiff; the defendant is to deliver up 753,314 shares of S$1 each in the capital of SR Holdings to the plaintiff and the plaintiff is to pay the defendant for the rights issue shares, less dividends received by the defendant from Solid Resources and attributable to the plaintiff’s shares. Assumed SGD, as the judgment originates from Singapore.
21	Lim Ah Neu v Tan Tiow Jin: Accounting for Unauthorized Withdrawals from Joint POSB Account 26 Aug 2007 Tan Tiow Jin (Defendant)Lost	26 Aug 2007	Tan Tiow Jin (Defendant): Account OrderedDefendant is ordered to account to the plaintiff for his use of the withdrawals of $5,000 (twice), $290,000 and $500,000 from the POSB account.
22	Lim Ah Neu v Tan Tiow Jin: Breach of Contract for Sale of Shares in Family Company 25 Jun 2007 Tan Tiow Jin (Defendant)Lost	25 Jun 2007	Tan Tiow Jin (Defendant): Claim DismissedThe plaintiff's claim was successful, resulting in a loss for the defendant.
23	First DCS Pte Ltd v Chief Assessor: Property Tax Assessment & Machinery Exclusion 24 May 2007 First DCS Pte Ltd (Appellant)Partial	24 May 2007	First DCS Pte Ltd (Appellant): Appeal allowed 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.
24	Teng Fuh Holdings v Collector of Land Revenue: Certiorari, Mandamus & Land Acquisition 08 Mar 2007 Teng Fuh Holdings Pte Ltd (Appellant)Lost	08 Mar 2007	Teng Fuh Holdings Pte Ltd (Appellant): Appeal DismissedAppeal dismissed with costs.
25	BCH Retail Investment v Chief Assessor: Property Tax & Deduction of Advertising Expenses 08 Mar 2007 BCH Retail Investment Pte Ltd (Appellant)Lost	08 Mar 2007	BCH Retail Investment Pte Ltd (Appellant): Appeal DismissedAppeal dismissed with costs.
26	Low Gim Siah v Low Geok Khim: Presumption of Advancement in Joint Bank Accounts 21 Dec 2006 Low Geok Khim (Respondent)Won	21 Dec 2006	Low Geok Khim (Respondent): Appeal AllowedAppeal allowed; the money in the six joint accounts is held by LGB on a resulting trust for the Estate.
27	Karaha Bodas Co LLC v Perusahaan Pertambangan Minyak: Costs in Withdrawn Enforcement Proceedings 24 Oct 2006 Karaha Bodas Co LLC (Applicant)Partial	24 Oct 2006	Karaha Bodas Co LLC (Applicant): Partial Costs Awarded AgainstThe applicant is to pay the respondent's costs after 30 March 2006. Each party is to bear its own costs from the commencement of proceedings until 30 March 2006. Assumed SGD as the judgment originates from Singapore.
28	Karaha Bodas Co LLC v Perusahaan Pertambangan: Setting Aside Ex Parte Order in Arbitration Enforcement 17 Aug 2006 Karaha Bodas Co LLC (Applicant)Won	17 Aug 2006	Karaha Bodas Co LLC (Applicant): Application grantedThe court set aside the ex parte order on the oral application made by the applicant.
29	Karaha Bodas Co LLC v Pertamina Energy Trading: Contempt of Court & Mareva Injunction 18 Jun 2006 Karaha Bodas Co LLC (Plaintiff, Respondent)Lost	18 Jun 2006	Karaha Bodas Co LLC (Plaintiff, Respondent): Application dismissedApplication for contempt of court dismissed. Assumed SGD as the judgment originates from Singapore.
30	Low Geok Khim v Low Geok Bian: Presumption of Advancement in Joint Bank Accounts Dispute 09 Mar 2006 Low Geok Khim (administratrix of the estate of Low Kim Tah, deceased) (Plaintiff)Lost	09 Mar 2006	Low Geok Khim (administratrix of the estate of Low Kim Tah, deceased) (Plaintiff): Claim DismissedThe plaintiff's claim that the moneys in the joint accounts belonged to the deceased's estate was dismissed.
31	Karaha Bodas Co LLC v Pertamina Energy Trading Ltd: Amendment of Pleadings & Mareva Injunctions 11 Oct 2005 Karaha Bodas Co LLC (Appellant)Lost	11 Oct 2005	Karaha Bodas Co LLC (Appellant): Appeal DismissedAppeal dismissed due to lack of locus standi to seek declaratory relief and Mareva injunction.
32	Karaha Bodas v Pertamina: Setting Aside Mareva Injunction & Service Out of Jurisdiction 21 Mar 2005 Karaha Bodas Co LLC (Plaintiff)Lost	21 Mar 2005	Karaha Bodas Co LLC (Plaintiff): Application DismissedThe plaintiff's application for a Mareva injunction and service out of jurisdiction was dismissed.
33	United Lifestyle v Oakwell: Contract Interpretation & HDB Approval for Change of Use 16 Apr 2002 United Lifestyle Holdings Pte Ltd (Plaintiff)Lost	16 Apr 2002	United Lifestyle Holdings Pte Ltd (Plaintiff): Claim DismissedThe Plaintiff's claim was dismissed, and they were ordered to pay the Defendant's costs. The judgment does not specify a currency, so SGD is assumed as the jurisdiction is Singapore.
34	Tang Boon Jek Jeffrey v Tan Poh Leng Stanley: Arbitrator's Power to Revisit Award 21 Jun 2001 Tang Boon Jek Jeffrey (Appellant)Won	21 Jun 2001	Tang Boon Jek Jeffrey (Appellant): Appeal AllowedAppeal allowed with costs here and below. The order of the court below is set aside. The security for costs (with any accrued interest) shall be refunded to the appellant or his solicitors.
35	Bajumi Wahab v Afro-Asia Shipping: Valuation Dispute over Company Assets 08 May 2001 Tan Choo Pin (Defendant)Neutral	08 May 2001	Tan Choo Pin (Defendant): Fair value of assets determinedCourt determined the fair value of the Ssangyong shares, Afro-Asia Building, and the rubber plantation.
36	Tan Poh Leng Stanley v Tang Boon Jek Jeffrey: Arbitrator's Power to Reverse Final Award 29 Nov 2000 Tang Boon Jek Jeffrey (Respondent)Lost	29 Nov 2000	Tang Boon Jek Jeffrey (Respondent): Motion dismissedThe respondent's contention that the motion was filed out of time was dismissed. The respondent shall pay the costs of the applicant. Assumed SGD as the judgment originates from Singapore.