Comptroller of Income Tax

Comptroller of Income Tax is a government agency in Singapore's legal system. The party has been involved in 55 cases in Singapore's courts. Represented by 54 counsels. Through 10 law firms. Their track record shows a 63.6% success rate in resolved cases. They have been involved in 5 complex cases, representing 9.1% of their total caseload.

Legal Representation

Comptroller of Income Tax has been represented by 10 law firms and 54 counsels.

Law Firm	Cases Handled	Counsels
Allen & Gledhill LLP	1 case	Mak Sushan Melissa Tan Xeauwei
Essex Court Chambers Duxton (Singapore Group Practice)	1 case	Colin Liew Toby Landau QC
Inland Revenue Authority of Singapore (Law Division)	2 cases	Bjorn Lee Long Jin Flora Koh Swee Huang Liu Hern Kuan Timothy Tan Ding Yuan Pang Mei Yu Quek Hui Ling Shawn Joo Jian Hua Desiree Sim Wei Yen Foo Hui Min Felicia Lim Chun Heng Christopher Lim Weng Kee David Charles Li Yourui Joanna Yap Hui Min Patrick Nai Michelle Chee Jimmy Goh Alvin Chia Ken Li Joyce Chee Alvin Chia
WongPartnership LLP	1 case	Lim Wei Lee Alvin Yeo Oh Sheng Loong
Inland Revenue Authority of Singapore	9 cases	Liu Hern Kuan Li Yourui Charles Nai Thiam Siew Patrick Vikna Rajah Christopher Lim Pang Mei Yu Quek Hui Ling Shawn Joo Jian Hua Lee Wei Liang Emmanuel Benedict Lau Sze Leng Serene Zheng Sicong David Lim Koh Meng Sing Alvin Julia Mohamed Foo Hui Min Joanna Yap Hui Min Patrick Nai Michelle Chee Jimmy Goh Yak Hong Michelle Chee Yen Yen Ong Ken Loon Patrick Nai Thiam Siew Vikna s/o Thambirajah Jimmy Goh Tang Siau Yan Joyce Chee Joanna Yap Julia Mohammed Irving Aw Jimmy Oei Usha Chandradas Lim David Tang Siau Yau
Infinitus Law Corporation	2 cases	Teh Ee-Von
Law Division, Inland Revenue Authority of Singapore	1 case	Zheng Sicong Lau Kai Lee
Inland Revenue Authority	1 case	David Lim
Independent Practitioner	1 case	Foo Hui Min
Attorney-General’s Chambers	1 case	David Chong Lee Cheow Han

Case Complexity Analysis

Analysis of Comptroller of Income Tax's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.5
Complex Cases: 5 (9.1%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Dismissed	12.0 parties avg	2.0	1.8%
Lost	112.0 parties avg	2.0	20.0%
Neutral	36.0 parties avg	6.0	5.5%
Other	12.0 parties avg	2.0	1.8%
Partial	43.0 parties avg	3.0	7.3%
Won	352.3 parties avg	2.3	63.6%

Complexity Trends Over Time

Year	Cases	Average Parties
2024	12.0 parties avg	2.0
2023	12.0 parties avg	2.0
2020	32.0 parties avg	2.0
2019	12.0 parties avg	2.0
2018	53.0 parties avg	3.0
2017	43.3 parties avg	3.3
2015	23.5 parties avg	3.5
2014	52.0 parties avg	2.0
2013	82.4 parties avg	2.4
2012	22.0 parties avg	2.0
2011	12.0 parties avg	2.0
2010	62.0 parties avg	2.0
2008	22.0 parties avg	2.0
2007	28.0 parties avg	8.0
2006	62.0 parties avg	2.0
2005	42.0 parties avg	2.0
2000	22.0 parties avg	2.0

Case Outcome Analytics

Analysis of Comptroller of Income Tax's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Dismissed	1(1.8%)	1.8%
Lost	11(20.0%)	20.0%
Neutral	3(5.5%)	5.5%
Other	1(1.8%)	1.8%
Partial	4(7.3%)	7.3%
Won	35(63.6%)	63.6%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	41,691,443.01	1,437,635.9729 cases	29

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2024	1 1	Won: 1 cases (100.0%)
2023	1 1	Won: 1 cases (100.0%)
2020	2 12	Lost: 1 cases (50.0%) Won: 2 cases (100.0%)
2019	1 1	Won: 1 cases (100.0%)
2018	1 5	Won: 5 cases (500.0%)
2017	2 13	Neutral: 1 cases (50.0%) Won: 3 cases (150.0%)
2015	1 2	Partial: 2 cases (200.0%)
2014	3 212	Lost: 2 cases (66.7%) Partial: 1 cases (33.3%) Won: 2 cases (66.7%)
2013	3 116	Lost: 1 cases (33.3%) Other: 1 cases (33.3%) Won: 6 cases (200.0%)
2012	2 11	Dismissed: 1 cases (50.0%) Lost: 1 cases (50.0%)
2011	1 1	Won: 1 cases (100.0%)
2010	2 33	Lost: 3 cases (150.0%) Won: 3 cases (150.0%)
2008	2 11	Neutral: 1 cases (50.0%) Won: 1 cases (50.0%)
2007	2 11	Neutral: 1 cases (50.0%) Partial: 1 cases (50.0%)
2006	2 24	Lost: 2 cases (100.0%) Won: 4 cases (200.0%)
2005	2 13	Lost: 1 cases (50.0%) Won: 3 cases (150.0%)
2000	1 2	Won: 2 cases (200.0%)

Case History

Displaying all 55 cases

No.	Case	Decision Date	Role	Outcome
1	2024-sghc-281 31 Oct 2024	31 Oct 2024	Respondent	WonThe Comptroller's decision to disallow capital allowances was upheld.
2	2023-sghc-57 09 Mar 2023	09 Mar 2023	Respondent	WonThe Comptroller's decision to disallow capital allowances for the disputed assets was upheld.
3	2020-sghc-258 24 Nov 2020	24 Nov 2020	Appellant	LostThe Comptroller's appeal was dismissed.
4	2020-sghc-236 03 Nov 2020	03 Nov 2020	Respondent, Appellant	WonThe Comptroller's assessment was upheld. The currency is assumed to be SGD, the currency of Singapore.
5	2020-sghc-218 11 Oct 2020	11 Oct 2020	Respondent	WonThe Respondent's decision to disallow the deduction of the Cost-Sharing Payments was affirmed.
6	2019-sghc-252 23 Oct 2019	23 Oct 2019	Respondent	WonThe 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).
7	2018-sgca-85 29 Nov 2018	29 Nov 2018	Respondent	WonThe appeal against the Comptroller's application was dismissed.
8	2018-sgca-53 28 Aug 2018	28 Aug 2018	Respondent	WonAppeal dismissed with costs of $20,000 (inclusive of disbursements) to be paid by the Taxpayer to the Comptroller of Income Tax. Assumed SGD, as the judgment originates from Singapore.
9	2018-sgca-23 03 May 2018	03 May 2018	Respondent	WonAppeal dismissed; costs of $35,000 awarded to the Comptroller (assumed SGD, as the judgment originates from Singapore).
10	2018-sghc-77 01 Apr 2018	01 Apr 2018	Respondent	WonJudgment for the Comptroller of Income Tax. Assumed SGD as the judgment originates from Singapore.
11	2018-sghc-75 28 Mar 2018	28 Mar 2018	Respondent	WonAppeal dismissed.
12	2017-sghc-118 04 Jun 2017	04 Jun 2017	Respondent	WonThe Comptroller’s decision to disallow deductions of the interest expenses on the shareholder bonds against the rental income of the Mall was upheld.
13	2017-sghc-50 12 Mar 2017	12 Mar 2017	Plaintiff	WonApplication to wind up the Defendant granted. The amount of $1,151,396.01 represents the outstanding tax debt, including penalties imposed for non-payment. The currency is assumed to be SGD, as the judgment originates from Singapore.
14	2017-sghc-42 01 Mar 2017	01 Mar 2017	Respondent	WonApplication for judicial review dismissed; costs awarded to the Respondent (assumed SGD, as the judgment originates from Singapore).
15	2017-sghc-16 30 Jan 2017	30 Jan 2017	Plaintiff	NeutralDiscovery of documents in Groups 1, 2, and 3 ordered.
16	2015-sghc-291 03 Nov 2015	03 Nov 2015	Respondent	PartialSummons allowed in part regarding the expunging of certain documents.
17	2015-sgca-4 21 Jan 2015	21 Jan 2015	Respondent	PartialOrder of court made below is to be varied to reflect the original request made by the JNTA.
18	2014-sgca-39 24 Jul 2014	24 Jul 2014	Respondent	WonThe appeal was dismissed in favour of the Comptroller of Income Tax. Assumed SGD as the judgment originates from Singapore.
19	2014-sghc-127 30 Jun 2014	30 Jun 2014	Respondent	LostThe court dismissed the Comptroller's position that the special levy was revenue in nature.
20	2014-sgca-15 25 Feb 2014	25 Feb 2014	Appellant, Respondent	PartialAppeal allowed in part regarding the Notice of Assessment for YA 2007. Assumed SGD, as the judgment originates from Singapore.
21	2014-sgca-10 03 Feb 2014	03 Feb 2014	Appellant	LostThe Comptroller of Income Tax's appeal was dismissed, meaning the court found in favor of BBO.
22	2014-sghcr-3 28 Jan 2014	28 Jan 2014	Defendant	WonThe defendant's statutory demand against the plaintiff was upheld.
23	2013-sghc-212 16 Oct 2013	16 Oct 2013	Plaintiff	WonThe application for disclosure of bank statements was granted.
24	2013-sghc-205 03 Oct 2013	03 Oct 2013	Applicant	WonApplication to release information granted; costs of $3,500 to the Comptroller (assumed SGD, as the judgment originates from Singapore).
25	2013-sghc-173 12 Sep 2013	12 Sep 2013	Plaintiff	WonApplication allowed; BJX to pay the Comptroller’s costs fixed at $4,000 (assumed SGD, as the judgment originates from Singapore).
26	2013-sghc-169 08 Sep 2013	08 Sep 2013	Respondent	WonAppeal dismissed with costs to the Comptroller, to be taxed on a standard basis unless otherwise agreed. Assumed SGD as the judgment originates from Singapore.
27	2013-sghc-161 21 Aug 2013	21 Aug 2013	Respondent	WonJudgment for the Respondent; appeal dismissed with costs.
28	2013-sghc-145 29 Jul 2013	29 Jul 2013	Applicant	WonCosts of $1,200 awarded to the Comptroller (assumed SGD, as the judgment originates from Singapore).
29	2013-sghc-74 07 Apr 2013	07 Apr 2013	Appellant	LostAppeal dismissed with costs to the Respondent to be taxed on a standard basis unless otherwise agreed. Assumed SGD as the judgment originates from Singapore.
30	2013-sgca-3 15 Jan 2013	15 Jan 2013	Respondent	OtherCase remitted to the Income Tax Board of Review for further evidence.
31	2012-sghc-249 17 Dec 2012	17 Dec 2012	Respondent	LostAppeal dismissed. The Comptroller's decision to disregard dividend income and interest expenses was deemed incorrect. Assumed SGD, as the judgment originates from Singapore.
32	2012-sghc-112 22 May 2012	22 May 2012	Applicant	DismissedApplication for production of records and information relating to Account 1 and Account 2 was dismissed.
33	2011-sghc-229 16 Oct 2011	16 Oct 2011	Respondent	WonThe appeal by AQP was dismissed, upholding the Comptroller's decision.
34	2010-sgca-48 14 Dec 2010	14 Dec 2010	Respondent	LostAppeal dismissed with costs to the appellant. Assumed SGD as the judgment originates from Singapore.
35	2010-sghc-316 24 Oct 2010	24 Oct 2010	Respondent	LostThe 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.
36	2010-sghc-107 07 Apr 2010	07 Apr 2010	Respondent	WonJudgment for the Respondent. Assumed SGD, as the judgment originates from Singapore.
37	2010-sgca-13 23 Mar 2010	23 Mar 2010	Appellant	LostThe Comptroller's appeal was dismissed, with costs awarded against the Comptroller.
38	2010-sghc-46 07 Feb 2010	07 Feb 2010	Respondent	WonJudgment for the Respondent. Assumed SGD as the judgment originates from Singapore.
39	2010-sghc-14 12 Jan 2010	12 Jan 2010	Respondent	WonAppeal dismissed with costs to be taxed. Assumed SGD as the judgment originates from Singapore.
40	2008-sghc-224 30 Nov 2008	30 Nov 2008	Appellant	WonThe appeal was allowed with costs to be taxed.
41	2008-sghc-46 31 Mar 2008	31 Mar 2008	Respondent	NeutralThe court's decision addressed the legal issue of judicial review and the appearance of bias, without directly ruling against the Comptroller's original assessment.
42	2007-sghc-141 30 Aug 2007	30 Aug 2007	Respondent	PartialAppeal dismissed in part, specifically in relation to the notice of additional assessment issued in respect of the gains from their sale of the Waterside unit.
43	2007-sgca-30 31 May 2007	31 May 2007	Respondent	NeutralAppeal allowed in part, with a conditional discharge granted to the appellant.
44	2006-sghc-199 06 Nov 2006	06 Nov 2006	Respondent	WonAppeal dismissed with costs to be agreed or taxed. Assumed SGD as the judgment originates from Singapore.
45	2006-sghc-140 06 Aug 2006	06 Aug 2006	Appellant	WonThe Comptroller of Income Tax's appeal was allowed, with costs to be taxed. Assumed SGD as the judgment originates from Singapore.
46	2006-sgca-24 02 Aug 2006	02 Aug 2006	Appellant	LostThe Comptroller of Income Tax's appeal was dismissed, with costs.
47	2006-sghc-120 09 Jul 2006	09 Jul 2006	Appellant	LostAppeal dismissed with costs. Assumed SGD as the jurisdiction is Singapore.
48	2006-sgca-13 29 Mar 2006	29 Mar 2006	Respondent	WonAppeal dismissed with costs to the Comptroller of Income Tax.
49	2006-sgca-7 06 Mar 2006	06 Mar 2006	Appellant	WonThe Comptroller's appeal was allowed, reversing the High Court's decision.
50	2005-sgca-52 01 Dec 2005	01 Dec 2005	Respondent	WonThe appeal was dismissed with costs to the respondent. Assumed SGD as the judgment originates from Singapore.
51	2005-sghc-137 01 Aug 2005	01 Aug 2005	Respondent	LostThe appeal against the additional assessment of tax was dismissed.
52	2005-sghc-115 29 Jun 2005	29 Jun 2005	Respondent	WonThe Comptroller's decision to disallow the deduction of expenses was upheld. Assumed SGD as the judgment originates from Singapore.
53	2005-sghc-92 10 May 2005	10 May 2005	Respondent	WonThe Comptroller's decision to disallow the deduction of interest expenses for shareholdings that did not produce dividend income was affirmed.
54	2000-sgca-48 05 Sep 2000	05 Sep 2000	Respondent	WonJudgment for the Comptroller of Income Tax; the court found that the initiation deposits were taxable income.
55	2000-sghc-24 16 Feb 2000	16 Feb 2000	Respondent	WonThe Comptroller's assessment that the initiation deposits were taxable income was upheld. Assumed SGD as the judgment originates from Singapore.