Commissioner of Stamp Duties

Commissioner of Stamp Duties is a government agency in Singapore's legal system. The party has been involved in 10 cases in Singapore's courts. Represented by 10 counsels. Through 3 law firms. Their track record shows a 60.0% success rate in resolved cases. They have been involved in 2 complex cases, representing 20.0% of their total caseload.

Legal Representation

Commissioner of Stamp Duties has been represented by 3 law firms and 10 counsels.

Law Firm	Cases Handled	Counsels
Inland Revenue Authority of Singapore	3 cases	Liu Hern Kuan Quek Hui Ling Julia Mohamed Danny Quah Wei Sheng Foo Hui Min Nai Tham Siew Patrick Jimmy Oei
IRAS	1 case	Liu Hern Kuan Quek Hui Ling
Inland Revenue Authority of Singapore (Law Division)	1 case	Li Yourui Charles Shawn Joo Jian Hua Lau Kai Lee Julia Mohamed

Case Complexity Analysis

Analysis of Commissioner of Stamp Duties's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.5
Complex Cases: 2 (20.0%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	42.8 parties avg	2.8	40.0%
Won	62.3 parties avg	2.3	60.0%

Complexity Trends Over Time

Year	Cases	Average Parties
2019	12.0 parties avg	2.0
2018	12.0 parties avg	2.0
2017	15.0 parties avg	5.0
2011	12.0 parties avg	2.0
2010	22.0 parties avg	2.0
2009	12.0 parties avg	2.0
2008	14.0 parties avg	4.0
2007	12.0 parties avg	2.0
2003	12.0 parties avg	2.0

Case Outcome Analytics

Analysis of Commissioner of Stamp Duties's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	4(40.0%)	40.0%
Won	6(60.0%)	60.0%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.005 cases	5

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2019	1 1	Lost: 1 cases (100.0%)
2018	1 1	Lost: 1 cases (100.0%)
2017	1 1	Lost: 1 cases (100.0%)
2011	1 1	Lost: 1 cases (100.0%)
2010	1 2	Won: 2 cases (200.0%)
2009	1 1	Won: 1 cases (100.0%)
2008	1 1	Won: 1 cases (100.0%)
2007	1 1	Won: 1 cases (100.0%)
2003	1 1	Won: 1 cases (100.0%)

Case History

Displaying all 10 cases

No.	Case	Decision Date	Role	Outcome
1	2019-sghc-91 04 Apr 2019	04 Apr 2019	Respondent	LostAppeal against the Commissioner was dismissed.
2	2018-sghc-41 26 Feb 2018	26 Feb 2018	Respondent	LostThe appeal against the Commissioner was allowed.
3	2017-sghc-105 10 May 2017	10 May 2017	Respondent	LostAppeal dismissed; required to repay sums paid by the Applicants under protest.
4	2011-sghc-186 04 Aug 2011	04 Aug 2011	Respondent	LostThe Commissioner's assessment of stamp duty was overturned.
5	2010-sgca-28 10 Aug 2010	10 Aug 2010	Respondent	WonThe court found in favor of the Commissioner of Stamp Duties, upholding the assessment of stamp duty and denying the refund.
6	2010-sghc-17 14 Jan 2010	14 Jan 2010	Respondent	WonAppeal dismissed in favour of the Commissioner of Stamp Duties.
7	2009-sgca-17 23 Apr 2009	23 Apr 2009	Respondent	WonThe Commissioner's decision to deny stamp duty relief was upheld.
8	2008-sghc-168 05 Oct 2008	05 Oct 2008	Respondent	WonThe Commissioner's decision to deny stamp duty relief was upheld. Assumed SGD as the judgment originates from Singapore.
9	2007-sghc-173 14 Oct 2007	14 Oct 2007	Respondent	WonThe Commissioner's position on the assessment of stamp duty was upheld.
10	2003-sghc-81 08 Apr 2003	08 Apr 2003	Respondent	WonThe Commissioner's assessment of ad valorem stamp duty was upheld by the High Court.