Tan Shao Tong

Tan Shao Tong is a legal practitioner in Singapore. With documented cases from 2008 to 2024. The lawyer has handled 20 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 40.0% success rate in resolved cases. They have managed 1 complex case, representing 5% of their total caseload.

Areas of Practice and Expertise

Tan Shao Tong has demonstrated expertise across 40 primary practice areas, with significant experience in administrative law and contract law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Administrative Law	11 cases	11% of total caseload	General Practice40% relevance score	Tan Shao Tong has demonstrated general practice experiencein this area, handling 11 cases which represents 11% of their total caseload.
Contract Law	11 cases	11% of total caseload	General Practice36% relevance score	Tan Shao Tong has demonstrated general practice experiencein this area, handling 11 cases which represents 11% of their total caseload.
Income taxation	10 cases	10% of total caseload	Highly Specialized91% relevance score	Tan Shao Tong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 10 cases which represents 10% of their total caseload.
Taxation	10 cases	10% of total caseload	Highly Specialized83% relevance score	Tan Shao Tong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 10 cases which represents 10% of their total caseload.
Revenue Law	7 cases	7% of total caseload	Highly Specialized79% relevance score	Tan Shao Tong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 7 cases which represents 7% of their total caseload.
Property Law	5 cases	5% of total caseload	Experienced64% relevance score	Tan Shao Tong has demonstrated substantial experience and regular engagementin this area, handling 5 cases which represents 5% of their total caseload.
Company Law	5 cases	5% of total caseload	General Practice41% relevance score	Tan Shao Tong has demonstrated general practice experiencein this area, handling 5 cases which represents 5% of their total caseload.
Property Tax	3 cases	3% of total caseload	Highly Specialized85% relevance score	Tan Shao Tong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 3 cases which represents 3% of their total caseload.
Banking and Finance	3 cases	3% of total caseload	General Practice28% relevance score	Tan Shao Tong has demonstrated general practice experiencein this area, handling 3 cases which represents 3% of their total caseload.
Insurance	2 cases	2% of total caseload	Highly Specialized80% relevance score	Tan Shao Tong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 2% of their total caseload.
Stamp Duty	2 cases	2% of total caseload	Highly Specialized95% relevance score	Tan Shao Tong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 2% of their total caseload.
Withholding Tax	2 cases	2% of total caseload	Experienced70% relevance score	Tan Shao Tong has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 2% of their total caseload.
Estoppel	1 cases	1% of total caseload	General Practice30% relevance score	Tan Shao Tong has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Statutory Interpretation	1 cases	1% of total caseload	Experienced60% relevance score	Tan Shao Tong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Summary Judgement	1 cases	1% of total caseload	General Practice30% relevance score	Tan Shao Tong has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Annual Value	1 cases	1% of total caseload	Highly Specialized90% relevance score	Tan Shao Tong 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 Shao Tong 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 Shao Tong 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 Shao Tong has demonstrated substantial experience and regular engagementin 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 Shao Tong 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 Shao Tong 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 Shao Tong has demonstrated substantial experience and regular engagementin 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 Shao Tong has demonstrated deep specialization and significant involvement in complex mattersin 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 Shao Tong has demonstrated substantial experience and regular engagementin 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 Shao Tong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Aircraft Leasing	1 cases	1% of total caseload	Experienced60% relevance score	Tan Shao Tong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Interest Rate Swap Agreements	1 cases	1% of total caseload	Experienced50% relevance score	Tan Shao Tong 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 Shao Tong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Reconstruction Agreement	1 cases	1% of total caseload	Experienced70% relevance score	Tan Shao Tong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Arbitration	1 cases	1% of total caseload	General Practice10% relevance score	Tan Shao Tong has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Breach of Contract	1 cases	1% of total caseload	Experienced70% relevance score	Tan Shao Tong has demonstrated substantial experience and regular engagementin 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 Shao Tong has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Commercial Litigation	1 cases	1% of total caseload	Experienced50% relevance score	Tan Shao Tong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Corporate Law	1 cases	1% of total caseload	General Practice30% relevance score	Tan Shao Tong has demonstrated general practice experiencein this area, handling 1 cases which represents 1% of their total caseload.
Employee Benefits	1 cases	1% of total caseload	Experienced60% relevance score	Tan Shao Tong 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 Shao Tong has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 1% of their total caseload.
Insolvency Law	1 cases	1% of total caseload	General Practice20% relevance score	Tan Shao Tong has demonstrated general practice experiencein 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 Shao Tong has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 1% of their total caseload.
Capital allowance	1 cases	1% of total caseload	Experienced60% relevance score	Tan Shao Tong 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 Shao Tong 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 Shao Tong has been affiliated with 3 law firms. The most active affiliation involves 17 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
WongPartnership LLP	17 cases	85% of cases	Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport Infrastructure(Oct 2024) BFC v Comptroller of Income Tax: Deductibility of Bond Issuance Expenses(Jul 2014) BFC v Comptroller of Income Tax: Deduction of Borrowing Expenses & Income Tax Assessment(Sep 2013)
Wong Partnership LLP	2 cases	10% of cases	Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance Companies(Feb 2014) Chief Assessor v HSBC: Property Tax & Annual Value of Shopping Centre Units(Jun 2012)
Wong Partnership	1 cases	5% of cases	Rabobank v Motorola: Contractual Set-Off & Assignment of Debt Dispute(Dec 2010)

Case Complexity Analysis

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

Complexity Overview

Average Parties per Case: 2.1
Complex Cases: 1 (5%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	122.2 parties avg	2.2	60%
Won	82.0 parties avg	2.0	40%

Complexity Trends Over Time

Year	Cases	Average Parties
2008	23.0 parties avg	3.0
2009	22.0 parties avg	2.0
2010	72.0 parties avg	2.0
2012	22.0 parties avg	2.0
2013	42.0 parties avg	2.0
2014	22.0 parties avg	2.0
2024	12.0 parties avg	2.0

Case Outcome Analytics

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

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	12(60%)	60%
Won	8(40%)	40%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	24,409,000.00	2,034,083.3312 cases	12
USD	5,150,853.21	5,150,853.211 cases	1

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2008	2 2	Lost: 2 cases (100.0%)
2009	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)
2010	7 34	Lost: 3 cases (42.9%) Won: 4 cases (57.1%)
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	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)
2024	1 1	Lost: 1 cases (100.0%)

Case History

Displaying all 20 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	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.
3	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.
4	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.
5	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.
6	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.
7	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.
8	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.
9	Chief Assessor v HSBC: Property Tax & Annual Value of Shopping Centre Units 03 Jun 2012 HSBC Institutional Trust Services (Singapore) Ltd (Respondent)Lost	03 Jun 2012	HSBC Institutional Trust Services (Singapore) Ltd (Respondent): Appeal dismissedThe appeal against the respondent was allowed, resulting in a loss for the respondent.
10	ZF v Comptroller of Income Tax: Capital Allowances & Definition of Plant under Income Tax Act 14 Dec 2010 ZF (Appellant)Won	14 Dec 2010	ZF (Appellant): Appeal AllowedAppeal allowed with costs both in the Court of Appeal and below (High Court and Board). Assumed SGD as the judgment originates from Singapore.
11	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.
12	ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas Subsidiaries 24 Oct 2010 ACC (Applicant)Won	24 Oct 2010	ACC (Applicant): Application GrantedThe application for an order to quash the Determination is granted in terms. Costs for this application as well as the costs in relation to the leave application are awarded in favour of the Applicant.
13	Comptroller of Income Tax v ACC: Withholding Tax on Interest Swap Payments & Interpretation of Income Tax Act s 12(6) 23 Mar 2010 ACC (Respondent)Won	23 Mar 2010	ACC (Respondent): Appeal DismissedThe appeal against ACC was dismissed, with costs awarded to ACC.
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	ZF v Comptroller of Income Tax: Dormitories as 'Plant' under Income Tax Act 12 Jan 2010 ZF (Appellant)Lost	12 Jan 2010	ZF (Appellant): Appeal DismissedAppeal dismissed with costs to be taxed. Assumed SGD as the judgment originates from Singapore.
17	ACC v CIT: Judicial Review of Comptroller's Decision on Withholding Tax for Payments to Overseas Subsidiaries 22 Sep 2009 ACC (Applicant)Won	22 Sep 2009	ACC (Applicant): Leave granted to seek a quashing orderThe Applicant was granted leave to seek a quashing order against the Comptroller's decision.
18	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements 23 Apr 2009 Clifford Development Pte Ltd (Appellant)Lost	23 Apr 2009	Clifford Development Pte Ltd (Appellant): Appeal DismissedThe appeal against the Commissioner of Stamp Duties' decision was dismissed.
19	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements 05 Oct 2008 Clifford Development Pte Ltd (Applicant)Lost	05 Oct 2008	Clifford Development Pte Ltd (Applicant): Appeal DismissedAppeal dismissed; applicant ordered to pay costs incurred by the respondent. Assumed SGD as the judgment originates from Singapore.
20	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.