Taxation

Taxation is a primary practice area in Singapore's legal system. This area encompasses 60 cases from 2000 to 2024.

Leading Law Firms

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

Law Firm	Cases	Success Rate	Key Lawyers	Recent Cases
Inland Revenue Authority of Singapore64.29% success rate	28 cases46.7% of area	64.29% success rate	Liu Hern Kuan (9 cases) Quek Hui Ling (7 cases) Foo Hui Min (7 cases)	THM International v Comptroller of GST: Input Tax Refunds & Supply of Goods Dispute(Apr 2024) Intevac Asia Pte Ltd v Comptroller of Income Tax: Deduction of R&D Expenses under Cost-Sharing Agreement(Oct 2020) Asia Development Pte Ltd v Commissioner of Stamp Duties: Appeal on ABSD Remission Refusal(Feb 2018)
WongPartnership LLP33.33% success rate	12 cases20.0% of area	33.33% success rate	Tan Shao Tong (10 cases) Tan Kay Kheng (7 cases) Leung Yew Kwong (5 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) BLP v Comptroller of Income Tax: Special Levy for Retrofitting as Revenue or Capital?(Jun 2014)
Inland Revenue Authority of Singapore (Law Division)55.56% success rate	9 cases15.0% of area	55.56% success rate	Bjorn Lee Long Jin (2 cases) Pang Mei Yu (2 cases) Lau Kai Lee (2 cases)	Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport Infrastructure(Oct 2024) Singapore Cement Manufacturing v Comptroller of Income Tax: Capital Allowance for Cement Silo(Mar 2023) Ong Beng Chong v Commissioner of Stamp Duties: Stamp Duty Assessment on Instruments for Vacant Possession(Apr 2019)
Attorney-General’s Chambers60.00% success rate	5 cases8.3% of area	60.00% success rate	Tai Wei Shyong (2 cases) Lim Shin Hui (1 cases) Christopher Ong (1 cases)	PP v Tan Teck Leong Melvin: GST Evasion under Customs Act & Sentencing(Jul 2023) Tan Song Cheng v Public Prosecutor: Income Tax Act Offences & Sentencing Framework(Jun 2021) Allswell Marketing Pte Ltd v Public Prosecutor: Income Tax Act Penalties for Failure to File Tax Returns(Jun 2019)
KhattarWong20.00% success rate	5 cases8.3% of area	20.00% success rate	Leon Kwong Wing (3 cases) Harleen Kaur (1 cases) Gan Hiang Chye (1 cases)	Cheok Doris v Commissioner of Stamp Duties: Stamp Duty Refund on Rescinded Property Sale(Jan 2010) NE v Comptroller of Income Tax: Income Tax Deduction for Bodyguard Expenses(Nov 2006) Aspinden Holdings v Chief Assessor: Property Tax, Strata Lots, and Amalgamation of Property Tax Accounts(Sep 2006)
Allen & Gledhill LLP20.00% success rate	5 cases8.3% of area	20.00% success rate	Nand Singh Gandhi (2 cases) Daryl Xu (1 cases) Tay Yong Seng (1 cases)	MAS v Wang Boon Heng: Civil Penalties for Unauthorized Share Trading(Oct 2017) BFH v Comptroller of Income Tax: Tax Treatment of Lump Sum Payment for Telecommunications Licence & Spectrum Rights(Aug 2013) AQP v Comptroller of Income Tax: Income Tax Deductibility & Director Fraud(Oct 2011)
Drew & Napier LLC75.00% success rate	4 cases6.7% of area	75.00% success rate	Ong Sim Ho (3 cases) Ong Ken Loon (3 cases) Davinder Singh (2 cases)	Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring(Feb 2014) AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33(Dec 2012) Lai Ling Wan v Commissioner of Stamp Duties: Stamp Duty on Purchase of Multiple Property Units(Aug 2011)
Ong Sim Ho33.33% success rate	3 cases5.0% of area	33.33% success rate	Ong Sim Ho (3 cases) Ong Ken Loon (2 cases) Keith Brendan Lam Xun-Yu (1 cases)	BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder Bonds(Aug 2018) Comptroller of Income Tax v KE: Income Taxation of Housing Developer under Completed Contract Method(Aug 2006) Comptroller of Income Tax v MT: Income Tax Exemption for Singapore-Registered Vessels Chartered to Foreign Parties(Jul 2006)
Independent Practitioner0.00% success rate	2 cases3.3% of area	0.00% success rate	Loy Jen Ny (1 cases) Harmesh Singh s/o Ram Singh (1 cases)	Allswell Marketing Pte Ltd v Public Prosecutor: Income Tax Act Penalties for Failure to File Tax Returns(Jun 2019) Pang Giap Onn v Harmesh Singh: Taxation of Solicitor-Client Costs Dispute(Jul 2016)
Achievers LLC50.00% success rate	2 cases3.3% of area	50.00% success rate	Mohamed Ibrahim s/o Mohamed Yakub (2 cases)	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)

Notable Lawyers

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

Lawyer	Cases	Success Rate	Expertise Level	Recent Cases
Liu Hern Kuan58.33% success rate	12 cases20.0% of area	58.33% success rate	Highly Specialized79.58% relevance score	THM International v Comptroller of GST: Input Tax Refunds & Supply of Goods Dispute(Apr 2024) Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring(Feb 2014) AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33(Dec 2012)
Tan Shao Tong20.00% success rate	10 cases16.7% of area	20.00% success rate	Highly Specialized83% relevance score	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)
Quek Hui Ling77.78% success rate	9 cases15.0% of area	77.78% success rate	Highly Specialized83.33% relevance score	Intevac Asia Pte Ltd v Comptroller of Income Tax: Deduction of R&D Expenses under Cost-Sharing Agreement(Oct 2020) Asia Development Pte Ltd v Commissioner of Stamp Duties: Appeal on ABSD Remission Refusal(Feb 2018) BFC v Comptroller of Income Tax: Deductibility of Bond Issuance Expenses(Jul 2014)
Foo Hui Min62.50% success rate	8 cases13.3% of area	62.50% success rate	Highly Specialized76.88% relevance score	BFC Development LLP v Comptroller of Property Tax: Property Tax Refund & Vacancy(Jan 2014) HSBC Trust v Chief Assessor: Property Tax Assessment & Annual Value of Shopping Center Units(Jan 2013) Lai Ling Wan v Commissioner of Stamp Duties: Stamp Duty on Purchase of Multiple Property Units(Aug 2011)
Tan Kay Kheng25.00% success rate	8 cases13.3% of area	25.00% success rate	Highly Specialized85% relevance score	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) BLP v Comptroller of Income Tax: Special Levy for Retrofitting as Revenue or Capital?(Jun 2014)
Ong Ken Loon66.67% success rate	6 cases10.0% of area	66.67% success rate	Highly Specialized80% relevance score	Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring(Feb 2014) AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33(Dec 2012) Lai Ling Wan v Commissioner of Stamp Duties: Stamp Duty on Purchase of Multiple Property Units(Aug 2011)
Ong Sim Ho50.00% success rate	6 cases10.0% of area	50.00% success rate	Highly Specialized81.67% relevance score	BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder Bonds(Aug 2018) Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring(Feb 2014) AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33(Dec 2012)
Leung Yew Kwong40.00% success rate	5 cases8.3% of area	40.00% success rate	Highly Specialized82% relevance score	ZF v Comptroller of Income Tax: Capital Allowances & Definition of Plant under Income Tax Act(Dec 2010) ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas Subsidiaries(Oct 2010) ZF v Comptroller of Income Tax: Dormitories as 'Plant' under Income Tax Act(Jan 2010)
Joyce Chee80.00% success rate	5 cases8.3% of area	80.00% success rate	Highly Specialized76% relevance score	BFH v Comptroller of Income Tax: Tax Treatment of Lump Sum Payment for Telecommunications Licence & Spectrum Rights(Aug 2013) ABB v Comptroller of Income Tax: Taxability of Share Option Gains by Deceased Employee's Estate(Feb 2010) BCH Retail Investment v Chief Assessor: Property Tax & Deduction of Advertising Expenses(Jul 2006)
Leon Kwong Wing20.00% success rate	5 cases8.3% of area	20.00% success rate	Highly Specialized75% relevance score	NE v Comptroller of Income Tax: Income Tax Deduction for Bodyguard Expenses(Nov 2006) Aspinden Holdings v Chief Assessor: Property Tax, Strata Lots, and Amalgamation of Property Tax Accounts(Sep 2006) Comptroller of Income Tax v HY: Taxation of Employee Stock Option Gains in Singapore(Mar 2006)

Recent Judgments

Displaying 50 most recent judgments out of 60 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	Re Fullerton Capital Ltd: Cross-Border Insolvency & Disclosure Orders	General Division of the High Court of the Republic of Singapore	17 Jun 2024	Application allowed in the main
3	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
4	Soup Empire Holdings v Lim Cheng San: Director's Right to Inspect Company Records under Companies Act	Appellate Division of the High Court of the Republic of Singapore	18 Sep 2023	Appeal Dismissed
5	PP v Tan Teck Leong Melvin: GST Evasion under Customs Act & Sentencing	General Division of the High Court	13 Jul 2023	Appeal Allowed in Part
6	Singapore Cement Manufacturing v Comptroller of Income Tax: Capital Allowance for Cement Silo	General Division of the High Court	09 Mar 2023	Appeal Dismissed
7	Tan Song Cheng v Public Prosecutor: Income Tax Act Offences & Sentencing Framework	General Division of the High Court	08 Jun 2021	Appeals dismissed.
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	Beyonics Asia Pacific v Goh Chan Peng: Abuse of Process & Director's Duties	SINGAPORE INTERNATIONAL COMMERCIAL court of the republic of singapore	27 May 2020	Action struck out as an abuse of process under the Henderson v Henderson doctrine.
10	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.
11	Allswell Marketing Pte Ltd v Public Prosecutor: Income Tax Act Penalties for Failure to File Tax Returns	High Court of the Republic of Singapore	27 Jun 2019	Appeal dismissed
12	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
13	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
14	Asia Development Pte Ltd v Commissioner of Stamp Duties: Appeal on ABSD Remission Refusal	High Court	26 Feb 2018	Appeal Allowed
15	MAS v Wang Boon Heng: Civil Penalties for Unauthorized Share Trading	High Court of the Republic of Singapore	30 Oct 2017	Appeal Allowed
16	Zhao Hui Fang v Commissioner of Stamp Duties: ABSD on Charitable Trust Property	High Court of Singapore	10 May 2017	Appeal Allowed
17	Pang Giap Onn v Harmesh Singh: Taxation of Solicitor-Client Costs Dispute	High Court of the Republic of Singapore	28 Jul 2016	Applications dismissed.
18	Mohammed Ibrahim v PP: NS Default Sentencing - Fine Imposed	High Court	18 Dec 2014	Appeal Allowed
19	BFC v Comptroller of Income Tax: Deductibility of Bond Issuance Expenses	Court of Appeal	24 Jul 2014	Appeal Dismissed
20	BLP v Comptroller of Income Tax: Special Levy for Retrofitting as Revenue or Capital?	High Court	30 Jun 2014	Appeal Allowed
21	Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate Restructuring	Court of Appeal	25 Feb 2014	Appeal allowed in part and dismissed in part.
22	BFC Development LLP v Comptroller of Property Tax: Property Tax Refund & Vacancy	Court of Appeal	23 Jan 2014	Appeal Allowed
23	Comptroller of Income Tax v BKW: Exchange of Information under Singapore-India DTA	High Court	03 Oct 2013	Application dismissed
24	BFC v Comptroller of Income Tax: Deduction of Borrowing Expenses & Income Tax Assessment	High Court	08 Sep 2013	Appeal Dismissed
25	BFH v Comptroller of Income Tax: Tax Treatment of Lump Sum Payment for Telecommunications Licence & Spectrum Rights	High Court	21 Aug 2013	Appeal Dismissed with costs.
26	HSBC Trust v Chief Assessor: Property Tax Assessment & Annual Value of Shopping Center Units	Court of Appeal	16 Jan 2013	Appeal dismissed with costs.
27	AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33	High Court	17 Dec 2012	Appeal Allowed
28	Ang Tin Gee v Pang Teck Guan: Partnership Dispute over Japco TC International Enterprise and Office Consumables Supplies	High Court	01 Dec 2011	Judgment for Plaintiff
29	AQP v Comptroller of Income Tax: Income Tax Deductibility & Director Fraud	High Court	16 Oct 2011	Appeal Dismissed
30	Lai Ling Wan v Commissioner of Stamp Duties: Stamp Duty on Purchase of Multiple Property Units	High Court	04 Aug 2011	Appeal Allowed
31	ZF v Comptroller of Income Tax: Capital Allowances & Definition of Plant under Income Tax Act	Court of Appeal	14 Dec 2010	Appeal Allowed
32	ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas Subsidiaries	High Court	24 Oct 2010	Application for an order to quash the Determination is granted in terms.
33	ABD Pte Ltd v Comptroller of Income Tax: Taxability of Entrance Fees & Deductibility of Expenses	High Court	07 Apr 2010	Appeal dismissed with costs.
34	ABB v Comptroller of Income Tax: Taxability of Share Option Gains by Deceased Employee's Estate	High Court	07 Feb 2010	Appeal Dismissed
35	Cheok Doris v Commissioner of Stamp Duties: Stamp Duty Refund on Rescinded Property Sale	High Court	14 Jan 2010	Appeal dismissed
36	ZF v Comptroller of Income Tax: Dormitories as 'Plant' under Income Tax Act	High Court	12 Jan 2010	Appeal dismissed with costs to be taxed.
37		-	03 Dec 2009	Unknown
38	Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction Agreements	Court of Appeal	23 Apr 2009	Appeal Dismissed
39	Ang Boon Chye v Ang Tin Yong: Partnership Dispute over Tax Liabilities and Dissolution	High Court	20 Oct 2008	Claim for additional tax dismissed; order for an account of partnership transactions granted; counterclaim for dissolution dismissed.
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	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.
42	UOL Development v Commissioner of Stamp Duties: Stamp Duty on En Bloc Property Sales	High Court	14 Oct 2007	Appeal dismissed.
43	NE v Comptroller of Income Tax: Income Tax Deduction for Bodyguard Expenses	High Court	06 Nov 2006	Appeal dismissed with costs.
44	Aspinden Holdings v Chief Assessor: Property Tax, Strata Lots, and Amalgamation of Property Tax Accounts	Court of Appeal	10 Sep 2006	Appeal Dismissed
45	Tee Soon Kay v Attorney-General: Public Officers' Pension Rights & CPF Conversion	High Court	29 Aug 2006	Application dismissed with costs.
46	Comptroller of Income Tax v KE: Income Taxation of Housing Developer under Completed Contract Method	High Court	06 Aug 2006	Appeal Allowed
47	Comptroller of Income Tax v IA: Deduction of Borrowing Expenses for Property Development	Court of Appeal of the Republic of Singapore	02 Aug 2006	Appeal Dismissed
48	BCH Retail Investment v Chief Assessor: Property Tax & Deduction of Advertising Expenses	High Court	24 Jul 2006	BCH Retail Investment Pte Ltd’s appeal is dismissed with costs.
49	Comptroller of Income Tax v MT: Income Tax Exemption for Singapore-Registered Vessels Chartered to Foreign Parties	High Court	09 Jul 2006	Appeal dismissed with costs.
50	T Ltd v Comptroller of Income Tax: Deduction of Interest on Loans for Land Purchase	Court of Appeal of the Republic of Singapore	29 Mar 2006	Appeal dismissed with costs.