Revenue Law

Revenue Law is a specialized practice area in Singapore's legal system. This area encompasses 61 cases from 2000 to 2024.

Leading Law Firms

Analysis of law firms specializing in Revenue Law, ranked by case volume and success rates.

Law Firm	Cases	Success Rate	Key Lawyers	Recent Cases
Inland Revenue Authority of Singapore77.42% success rate	31 cases50.8% of area	77.42% success rate	Foo Hui Min (7 cases) Quek Hui Ling (7 cases) Julia Mohamed (6 cases)	THM International v Comptroller of GST: Input Tax Refunds & Supply of Goods Dispute(Apr 2024) Comptroller of Goods and Services Tax v Dynamac Enterprise: Zero-Rated Supply & GST Compliance(Mar 2022) Bollywood Veggies Pte Ltd v Chief Assessor: Property Tax Assessment & Annual Value Dispute(Oct 2021)
WongPartnership LLP20.00% success rate	10 cases16.4% of area	20.00% success rate	Tan Shao Tong (6 cases) Tan Kay Kheng (4 cases) Leung Yew Kwong (3 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) AXY v Comptroller of Income Tax: Exchange of Information, Judicial Review, and International Taxation(May 2018)
Drew & Napier LLC0.00% success rate	9 cases14.8% of area	0.00% success rate	Ong Sim Ho (4 cases) Manoj Sandrasegara (2 cases) Tan Hee Joek (2 cases)	HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual Value(Feb 2020) BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act Interpretation(Oct 2019) ARW v Comptroller of Income Tax: Public Interest Privilege & Discovery in Tax Avoidance Case(Nov 2018)
Inland Revenue Authority of Singapore (Law Division)55.56% success rate	9 cases14.8% of area	55.56% success rate	Pang Mei Yu (3 cases) Quek Hui Ling (3 cases) Bjorn Lee Long Jin (2 cases)	Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport Infrastructure(Oct 2024) Herbalife v Comptroller: GST on Direct Sales - Value of Supply Dispute(Mar 2023) Skyventure VWT v Chief Assessor: Property Tax Exemption & Statutory Interpretation(Apr 2021)
Ong Sim Ho0.00% success rate	5 cases8.2% of area	0.00% success rate	Ong Sim Ho (5 cases) Khoo Puay Pin Joanne (2 cases) Keith Lam (2 cases)	BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder Bonds(Aug 2018) BQY & BQZ v Comptroller of Income Tax: Income Tax on Property Resale Profits(Mar 2018) BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax Assessment(Jun 2017)
Attorney-General’s Chambers50.00% success rate	4 cases6.6% of area	50.00% success rate	Khoo Boo Jin (2 cases) Kan Shuk Weng (2 cases) Kelvin Chong (1 cases)	Asia Development Pte Ltd v Attorney-General: Judicial Review of ABSD Remission Decision(Mar 2020) ARW v Comptroller of Income Tax: Public Interest Privilege & Discovery in Tax Avoidance Case(Nov 2018) Biplob Hossain Younus Akan v Public Prosecutor: Customs Act & Mens Rea(Feb 2011)
Achievers LLC33.33% success rate	3 cases4.9% of area	33.33% success rate	Mohamed Ibrahim s/o Mohamed Yakub (3 cases)	Asia Development Pte Ltd v Attorney-General: Judicial Review of ABSD Remission Decision(Mar 2020) Asia Development Pte Ltd v Commissioner of Stamp Duties: Judicial Review of ABSD Remission Decision(Aug 2019) Asia Development Pte Ltd v Commissioner of Stamp Duties: Appeal on ABSD Remission Refusal(Feb 2018)
Infinitus Law Corporation66.67% success rate	3 cases4.9% of area	66.67% success rate	Teh Ee-Von (3 cases) Leo Cheng Suan (2 cases)	Mohd Nizam v Comptroller: Income Tax Arrears & Statutory Demand Dispute(Jan 2014) Relfo Ltd v Bhimji Velji Jadva Varsani: Anti-Suit Injunction & Foreign Revenue Law(Jul 2009) Relfo Ltd v Varsani: Knowing Receipt, Constructive Trust & Foreign Revenue Law(Jun 2008)
Lee & Lee0.00% success rate	2 cases3.3% of area	0.00% success rate	Jiang Ke-Yue (1 cases) Stanley Lai (1 cases) Esther Yee (1 cases)	Law Chin Eng v Hiap Seng & Co: Derivative Action for Breach of Fiduciary Duty(Sep 2009) Pinetree Resort Pte Ltd v Comptroller of Income Tax: Taxability of Club Initiation Deposits(Feb 2000)
Allen & Gledhill LLP50.00% success rate	2 cases3.3% of area	50.00% success rate	Mak Sushan Melissa (1 cases) Tay Yong Seng (1 cases) Tan Xeauwei (1 cases)	ARW v Comptroller of Income Tax: Public Interest Privilege & Discovery in Tax Avoidance Case(Nov 2018) Raffles Town Club v Comptroller of Income Tax: Judicial Review of Income Tax Board of Review Appointment(Mar 2008)

Notable Lawyers

Leading lawyers practicing in Revenue Law, ranked by case volume and success rates.

Lawyer	Cases	Success Rate	Expertise Level	Recent Cases
Quek Hui Ling92.31% success rate	11 cases18.0% of area	92.31% success rate	Highly Specialized90% relevance score	Skyventure VWT v Chief Assessor: Property Tax Exemption & Statutory Interpretation(Apr 2021) Intevac Asia Pte Ltd v Comptroller of Income Tax: Deduction of R&D Expenses under Cost-Sharing Agreement(Oct 2020) HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual Value(Feb 2020)
Ong Sim Ho0.00% success rate	9 cases14.8% of area	0.00% success rate	Highly Specialized92% relevance score	HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual Value(Feb 2020) BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act Interpretation(Oct 2019) BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder Bonds(Aug 2018)
Liu Hern Kuan62.50% success rate	8 cases13.1% of area	62.50% success rate	Highly Specialized86.88% relevance score	THM International v Comptroller of GST: Input Tax Refunds & Supply of Goods Dispute(Apr 2024) Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements(Apr 2009) Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements(Oct 2008)
Tan Kay Kheng12.50% success rate	8 cases13.1% of area	12.50% success rate	Highly Specialized83.13% relevance score	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) Chief Assessor v Glengary: Property Tax Assessment & Interpretation of 'Vacant Land' under Property Tax Act(Apr 2013)
Foo Hui Min87.50% success rate	8 cases13.1% of area	87.50% success rate	Highly Specialized84.38% relevance score	BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax Assessment(Jun 2017) Cheok Doris v Commissioner of Stamp Duties: Stamp Duty Refund Dispute Over Aborted Property Transaction(Aug 2010) Comptroller of Income Tax v VJ: Interpretation of Section 10E Income Tax Act for Property Letting Business(Nov 2008)
Leung Yew Kwong28.57% success rate	7 cases11.5% of area	28.57% success rate	Highly Specialized82.14% relevance score	Chief Assessor v HSBC: Property Tax & Annual Value of Shopping Centre Units(Jun 2012) ACC v CIT: Judicial Review of Comptroller's Decision on Withholding Tax for Payments to Overseas Subsidiaries(Sep 2009) Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements(Apr 2009)
Tan Shao Tong14.29% success rate	7 cases11.5% of area	14.29% success rate	Highly Specialized78.57% relevance score	Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport Infrastructure(Oct 2024) Chief Assessor v Glengary: Property Tax Assessment & Interpretation of 'Vacant Land' under Property Tax Act(Apr 2013) Chief Assessor v HSBC: Property Tax & Annual Value of Shopping Centre Units(Jun 2012)
Pang Mei Yu88.89% success rate	7 cases11.5% of area	88.89% success rate	Highly Specialized91.11% relevance score	Comptroller of Goods and Services Tax v Dynamac Enterprise: Zero-Rated Supply & GST Compliance(Mar 2022) Skyventure VWT v Chief Assessor: Property Tax Exemption & Statutory Interpretation(Apr 2021) HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual Value(Feb 2020)
Julia Mohamed50.00% success rate	7 cases11.5% of area	50.00% success rate	Highly Specialized91.25% relevance score	Asia Development Pte Ltd v Commissioner of Stamp Duties: Appeal on ABSD Remission Refusal(Feb 2018) Zhao Hui Fang v Commissioner of Stamp Duties: ABSD on Charitable Trust Property(May 2017) Tan Hee Liang v Chief Assessor: Property Tax, Annual Value & Sinking Fund Exclusion(Oct 2008)
Shawn Joo Jian Hua83.33% success rate	4 cases6.6% of area	83.33% success rate	Highly Specialized92.5% relevance score	Skyventure VWT v Chief Assessor: Property Tax Exemption & Statutory Interpretation(Apr 2021) Intevac Asia Pte Ltd v Comptroller of Income Tax: Deduction of R&D Expenses under Cost-Sharing Agreement(Oct 2020) Chief Assessor v Skyventure: Property Tax Assessment of iFly Singapore's Wind Tunnel(Jan 2020)

Recent Judgments

Displaying 50 most recent judgments out of 61 total cases

No.	Title	Court	Decision Date	Outcomes
1	Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport Infrastructure	General Division of the High Court	31 Oct 2024	Appeal Dismissed
2	THM International v Comptroller of GST: Input Tax Refunds & Supply of Goods Dispute	General Division of the High Court of the Republic of Singapore	04 Apr 2024	Appeal Dismissed
3	Herbalife v Comptroller: GST on Direct Sales - Value of Supply Dispute	General Division of the High Court of the Republic of Singapore	05 Mar 2023	Appeal allowed.
4	Comptroller of Goods and Services Tax v Dynamac Enterprise: Zero-Rated Supply & GST Compliance	General Division of the High Court	17 Mar 2022	Appeal Dismissed
5	Bollywood Veggies Pte Ltd v Chief Assessor: Property Tax Assessment & Annual Value Dispute	General Division of the High Court	14 Oct 2021	Appeal Dismissed
6	Skyventure VWT v Chief Assessor: Property Tax Exemption & Statutory Interpretation	Court of Appeal of the Republic of Singapore	20 Apr 2021	Appeal Dismissed
7	Wee Teng Yau v Comptroller of Income Tax: Income Tax Avoidance via Corporate Structure	High Court of the Republic of Singapore	03 Nov 2020	Dr. Wee’s appeal is dismissed. The Comptroller’s submissions regarding the Income Tax Board of Review’s interpretation were noted.
8	Intevac Asia Pte Ltd v Comptroller of Income Tax: Deduction of R&D Expenses under Cost-Sharing Agreement	High Court of the Republic of Singapore	11 Oct 2020	Tax Appeal dismissed.
9	Asia Development Pte Ltd v Attorney-General: Judicial Review of ABSD Remission Decision	Court of Appeal of the Republic of Singapore	23 Mar 2020	Appeal Dismissed
10	HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual Value	Court of Appeal of the Republic of Singapore	24 Feb 2020	Appeal Dismissed
11	Chief Assessor v Skyventure: Property Tax Assessment of iFly Singapore's Wind Tunnel	High Court of the Republic of Singapore	15 Jan 2020	Appeal Allowed
12	BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act Interpretation	High Court of the Republic of Singapore	23 Oct 2019	Appeal dismissed
13	Asia Development Pte Ltd v Commissioner of Stamp Duties: Judicial Review of ABSD Remission Decision	High Court of the Republic of Singapore	01 Aug 2019	Application dismissed.
14	HSBC vs. Chief Assessor: Property Tax, Annual Value, and Valuation of Plaza Singapura Cinema Complex	High Court of the Republic of Singapore	15 Apr 2019	Appeal Dismissed
15	Ong Beng Chong v Commissioner of Stamp Duties: Stamp Duty Assessment on Instruments for Vacant Possession	High Court of the Republic of Singapore	04 Apr 2019	Appeal allowed
16	ARW v Comptroller of Income Tax: Public Interest Privilege & Discovery in Tax Avoidance Case	Court of Appeal of the Republic of Singapore	29 Nov 2018	Appeals dismissed.
17	BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder Bonds	Court of Appeal of the Republic of Singapore	28 Aug 2018	Appeal Dismissed
18	AXY v Comptroller of Income Tax: Exchange of Information, Judicial Review, and International Taxation	Court of Appeal of the Republic of Singapore	03 May 2018	Appeal dismissed
19	BQY & BQZ v Comptroller of Income Tax: Income Tax on Property Resale Profits	High Court of the Republic of Singapore	28 Mar 2018	Appeal dismissed.
20	Asia Development Pte Ltd v Commissioner of Stamp Duties: Appeal on ABSD Remission Refusal	High Court	26 Feb 2018	Appeal Allowed
21	BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax Assessment	High Court of the Republic of Singapore	04 Jun 2017	Appeal dismissed.
22	Zhao Hui Fang v Commissioner of Stamp Duties: ABSD on Charitable Trust Property	High Court of Singapore	10 May 2017	Appeal Allowed
23	Mohd Nizam v Comptroller: Income Tax Arrears & Statutory Demand Dispute	High Court	28 Jan 2014	Application dismissed
24	Chief Assessor v Glengary: Property Tax Assessment & Interpretation of 'Vacant Land' under Property Tax Act	Court of Appeal	24 Apr 2013	Appeal Allowed
25	World Sport Group v Dorsey James Michael: Pre-Action Interrogatories & Defamation	High Court	09 Apr 2013	Appeal allowed in part. The defendant had to answer interrogatories nos 1, 2(a), 2(b), 2(c), 6 and 6.1.
26	Chief Assessor v HSBC: Property Tax & Annual Value of Shopping Centre Units	High Court	03 Jun 2012	Chief Assessor’s appeal allowed with costs.
27	Ma Ong Kee v Kaiyo Reptile: GST Liability in Property Sale Dispute	High Court	15 Aug 2011	Declarations sought by the Vendor granted.
28	Her Majesty’s Revenue & Customs v Hashu Dhalomal Shahdadpuri: Conspiracy & MTIC Fraud	Court of Appeal	28 Jun 2011	Appeal Allowed
29	Biplob Hossain Younus Akan v Public Prosecutor: Customs Act & Mens Rea	High Court	16 Feb 2011	Convictions and sentences set aside; matter remitted to the district court for fresh pleas to be taken.
30	Her Majesty’s Revenue & Customs v Shahdadpuri: MTIC Fraud & Revenue Law	High Court	24 Jan 2011	Claim struck out; Mareva Injunction discharged.
31	Cheok Doris v Commissioner of Stamp Duties: Stamp Duty Refund Dispute Over Aborted Property Transaction	Court of Appeal	10 Aug 2010	Appeal dismissed with costs.
32	Luyono Lam v PP: Cash Movement Offences & Anti-Money Laundering Act	High Court	23 May 2010	Appeal Allowed
33		-	03 Dec 2009	Unknown
34	Law Chin Eng v Hiap Seng & Co: Derivative Action for Breach of Fiduciary Duty	High Court	29 Sep 2009	Leave granted to the plaintiffs to bring an action on behalf of the company against the proposed defendants on some complaints.
35	ACC v CIT: Judicial Review of Comptroller's Decision on Withholding Tax for Payments to Overseas Subsidiaries	High Court	22 Sep 2009	Leave granted to the Applicant to seek a quashing order.
36	Relfo Ltd v Bhimji Velji Jadva Varsani: Anti-Suit Injunction & Foreign Revenue Law	High Court	30 Jul 2009	The defendant's application for an anti-suit injunction was dismissed with costs. The defendant's appeals against the decision of the assistant registrar were also dismissed with costs.
37	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements	Court of Appeal	23 Apr 2009	Appeal Dismissed
38	Comptroller of Income Tax v VJ: Interpretation of Section 10E Income Tax Act for Property Letting Business	High Court	30 Nov 2008	Appeal Allowed
39	Tan Hee Liang v Chief Assessor: Property Tax, Annual Value & Sinking Fund Exclusion	Court of Appeal	27 Oct 2008	Appeal dismissed in part and issue relating to the sinking fund remitted back to the Chief Assessor for determination.
40	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements	High Court	05 Oct 2008	The applicant was not entitled to the stamp duty relief claimed.
41	City Developments Ltd v Chief Assessor: Property Tax Assessment & Land Redevelopment	Court of Appeal of the Republic of Singapore	09 Jul 2008	Appeal Dismissed
42	Relfo Ltd v Varsani: Knowing Receipt, Constructive Trust & Foreign Revenue Law	High Court	29 Jun 2008	Action dismissed with costs.
43	Pan-United Marine v Chief Assessor: Property Tax on Floating Dry Docks	Court of Appeal of the Republic of Singapore	19 May 2008	Appeal Dismissed
44	Registrar of Vehicles v Komoco Motors: Judicial Review & ARF Calculation	Court of Appeal	07 May 2008	Appeal Allowed
45	Raffles Town Club v Comptroller of Income Tax: Judicial Review of Income Tax Board of Review Appointment	High Court	31 Mar 2008	Application allowed in part.
46	Chief Assessor v First DCS: Property Tax on District Cooling Machinery & Pipelines	Court of Appeal	26 Mar 2008	Appeal Dismissed
47	City Developments Ltd v Chief Assessor: Property Tax Assessment and Land Redevelopment	High Court	26 Dec 2007	Appeal Dismissed
48	Tan Hee Liang v Chief Assessor: Property Tax Assessment & Annual Value	High Court	04 Dec 2007	Appeal dismissed with costs.
49	First DCS Pte Ltd v Chief Assessor: Property Tax Assessment & Machinery Exclusion	High Court	24 May 2007	Appeal allowed in part.
50	BCH Retail Investment v Chief Assessor: Property Tax & Deduction of Advertising Expenses	Court of Appeal of the Republic of Singapore	08 Mar 2007	Appeal dismissed with costs.