Income taxation

Income taxation is a specialized practice area in Singapore's legal system. This area encompasses 65 cases from 2000 to 2024.

Leading Law Firms

Analysis of law firms specializing in Income taxation, ranked by case volume and success rates.

Law FirmCases
Inland Revenue Authority of Singapore55.88% success rate34 cases52.3% of area
WongPartnership LLP46.67% success rate15 cases23.1% of area
Inland Revenue Authority of Singapore (Law Division)75.00% success rate12 cases18.5% of area
Drew & Napier LLC28.57% success rate7 cases10.8% of area
Ong Sim Ho20.00% success rate5 cases7.7% of area
Attorney-General’s Chambers40.00% success rate5 cases7.7% of area
Allen & Gledhill LLP0.00% success rate4 cases6.2% of area
Straits Law Practice LLC66.67% success rate3 cases4.6% of area
RHTLaw Taylor Wessing LLP0.00% success rate3 cases4.6% of area
KhattarWong0.00% success rate3 cases4.6% of area

Notable Lawyers

Leading lawyers practicing in Income taxation, ranked by case volume and success rates.

LawyerCases
Tan Shao Tong50.00% success rate10 cases15.4% of area
Liu Hern Kuan50.00% success rate10 cases15.4% of area
Ong Sim Ho20.00% success rate9 cases13.8% of area
Foo Hui Min66.67% success rate9 cases13.8% of area
David Lim62.50% success rate8 cases12.3% of area
Tan Kay Kheng42.86% success rate7 cases10.8% of area
Quek Hui Ling85.71% success rate7 cases10.8% of area
Vikna Rajah16.67% success rate6 cases9.2% of area
Ong Ken Loon50.00% success rate6 cases9.2% of area
Usha Chandradas50.00% success rate6 cases9.2% of area

Recent Judgments

Displaying 50 most recent judgments out of 65 total cases

No.TitleCourtDecision DateOutcomes
1Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport InfrastructureGeneral Division of the High Court31 Oct 2024
Appeal Dismissed
2Singapore Cement Manufacturing v Comptroller of Income Tax: Capital Allowance for Cement SiloGeneral Division of the High Court09 Mar 2023
Appeal Dismissed
3Herbalife v Comptroller: GST on Direct Sales - Value of Supply DisputeGeneral Division of the High Court of the Republic of Singapore05 Mar 2023
Appeal allowed.
4Tan Song Cheng v Public Prosecutor: Income Tax Act Offences & Sentencing FrameworkGeneral Division of the High Court08 Jun 2021
Appeals dismissed.
5Comptroller of Income Tax v Forsyth: Tax Appeal on Severance PaymentHigh Court of the Republic of Singapore24 Nov 2020
Appeal dismissed
6Wee Teng Yau v Comptroller of Income Tax: Income Tax Avoidance via Corporate StructureHigh Court of the Republic of Singapore03 Nov 2020
Dr. Wee’s appeal is dismissed. The Comptroller’s submissions regarding the Income Tax Board of Review’s interpretation were noted.
7Intevac Asia Pte Ltd v Comptroller of Income Tax: Deduction of R&D Expenses under Cost-Sharing AgreementHigh Court of the Republic of Singapore11 Oct 2020
Tax Appeal dismissed.
8Loon Wai Yang v Public Prosecutor: Appeal on GST Act Conviction for False Tax ReturnsHigh Court of the Republic of Singapore17 Feb 2020
Appeal Allowed in Part
9BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act InterpretationHigh Court of the Republic of Singapore23 Oct 2019
Appeal dismissed
10Allswell Marketing Pte Ltd v Public Prosecutor: Income Tax Act Penalties for Failure to File Tax ReturnsHigh Court of the Republic of Singapore27 Jun 2019
Appeal dismissed
11Law Society v Kangatharan: Disciplinary Action for Tax Fraud Involving DishonestyCourt of Three Judges27 Nov 2018
Respondent struck off the roll of advocates and solicitors.
12BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder BondsCourt of Appeal of the Republic of Singapore28 Aug 2018
Appeal Dismissed
13BRE v Comptroller of Income Tax: Income Tax Assessment DisputeHigh Court01 Apr 2018
Appeal dismissed with costs to be taxed if not agreed.
14BQY & BQZ v Comptroller of Income Tax: Income Tax on Property Resale ProfitsHigh Court of the Republic of Singapore28 Mar 2018
Appeal dismissed.
15Law Society v Ong Cheong Wei: Solicitor Struck Off for Income Tax EvasionCourt of Appeal of the Republic of Singapore08 Nov 2017
Respondent struck off the roll of advocates and solicitors.
16-24 Jul 2017
Unknown
17BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax AssessmentHigh Court of the Republic of Singapore04 Jun 2017
Appeal dismissed.
18Comptroller of Income Tax v BLO: Winding Up Application DisputeHigh Court of the Republic of Singapore12 Mar 2017
Application to wind up the Defendant granted.
19AXY v Comptroller of Income Tax: Judicial Review of Tax Information ExchangeHigh Court of Singapore01 Mar 2017
Application dismissed.
20Comptroller of Income Tax v ARW: Discovery, Legal Professional Privilege & Investigatory AuditHigh Court30 Jan 2017
Discovery of the three classes of documents was allowed, as these are relevant and necessary for the fair and efficient disposal of the matter, with neither litigation nor legal advice privilege applying.
21ARX v Comptroller of Income Tax: Legal Professional Privilege & In-House CounselCourt of Appeal of the Republic of Singapore29 Sep 2016
Appeal Dismissed
22AXY v Comptroller of Income Tax: Judicial Review of Information Exchange & International Tax CooperationHigh Court03 Nov 2015
Registrar's Appeal allowed in part and Summons allowed in part.
23ABU v Comptroller of Income Tax: Exchange of Information, Double Taxation, Banking ActCourt of Appeal21 Jan 2015
Appeal dismissed in part; order varied to reflect the original request made by the JNTA.
24BFC v Comptroller of Income Tax: Deductibility of Bond Issuance ExpensesCourt of Appeal24 Jul 2014
Appeal Dismissed
25BLP v Comptroller of Income Tax: Special Levy for Retrofitting as Revenue or Capital?High Court30 Jun 2014
Appeal Allowed
26Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate RestructuringCourt of Appeal25 Feb 2014
Appeal allowed in part and dismissed in part.
27Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance CompaniesCourt of Appeal03 Feb 2014
Appeal Dismissed
28Comptroller of Income Tax v BLM: Disclosure of Bank Statements and Tax Examination vs. Tax Evasion InvestigationHigh Court16 Oct 2013
Application to stay or discharge the order for disclosure of bank statements is dismissed.
29Comptroller of Income Tax v BKW: Exchange of Information under Singapore-India DTAHigh Court03 Oct 2013
Application dismissed
30Comptroller of Income Tax v BJY: Exchange of Information and Tax EvasionHigh Court12 Sep 2013
Application Allowed
31BFC v Comptroller of Income Tax: Deduction of Borrowing Expenses & Income Tax AssessmentHigh Court08 Sep 2013
Appeal Dismissed
32BFH v Comptroller of Income Tax: Tax Treatment of Lump Sum Payment for Telecommunications Licence & Spectrum RightsHigh Court21 Aug 2013
Appeal Dismissed with costs.
33Comptroller of Income Tax v BJX: Application for Stay of ExecutionHigh Court29 Jul 2013
Application dismissed.
34World Sport Group v Dorsey James Michael: Pre-Action Interrogatories & DefamationHigh Court09 Apr 2013
Appeal allowed in part. The defendant had to answer interrogatories nos 1, 2(a), 2(b), 2(c), 6 and 6.1.
35Comptroller of Income Tax v BBO: Taxability of Gains from Disposal of SharesHigh Court07 Apr 2013
Appeal Dismissed
36AQP v Comptroller of Income Tax: Income Tax Deduction for Misappropriated FundsCourt of Appeal15 Jan 2013
Appeal allowed in part; case remitted to the Income Tax Board of Review for further evidence.
37AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33High Court17 Dec 2012
Appeal Allowed
38Comptroller of Income Tax v AZP: Double Taxation Agreement & Exchange of InformationHigh Court22 May 2012
Application dismissed without prejudice.
39AQP v Comptroller of Income Tax: Income Tax Deductibility & Director FraudHigh Court16 Oct 2011
Appeal Dismissed
40Her Majesty’s Revenue & Customs v Hashu Dhalomal Shahdadpuri: Conspiracy & MTIC FraudCourt of Appeal28 Jun 2011
Appeal Allowed
41ZF v Comptroller of Income Tax: Capital Allowances & Definition of Plant under Income Tax ActCourt of Appeal14 Dec 2010
Appeal Allowed
42ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas SubsidiariesHigh Court24 Oct 2010
Application for an order to quash the Determination is granted in terms.
43ABD Pte Ltd v Comptroller of Income Tax: Taxability of Entrance Fees & Deductibility of ExpensesHigh Court07 Apr 2010
Appeal dismissed with costs.
44Comptroller of Income Tax v ACC: Withholding Tax on Interest Swap Payments & Interpretation of Income Tax Act s 12(6)Court of Appeal23 Mar 2010
Appeal Dismissed
45ABB v Comptroller of Income Tax: Taxability of Share Option Gains by Deceased Employee's EstateHigh Court07 Feb 2010
Appeal Dismissed
46ZF v Comptroller of Income Tax: Dormitories as 'Plant' under Income Tax ActHigh Court12 Jan 2010
Appeal dismissed with costs to be taxed.
47Comptroller of Income Tax v VJ: Interpretation of Section 10E Income Tax Act for Property Letting BusinessHigh Court30 Nov 2008
Appeal Allowed
48NP v Comptroller of Income Tax: Property Sales & Trading ActivitiesHigh Court30 Aug 2007
Appeal allowed in part.
49NE v Comptroller of Income Tax: Income Tax Deduction for Bodyguard ExpensesHigh Court06 Nov 2006
Appeal dismissed with costs.
50Comptroller of Income Tax v KE: Income Taxation of Housing Developer under Completed Contract MethodHigh Court06 Aug 2006
Appeal Allowed