Joanna Yap

Partner, Withers KhattarWong* | Singapore

*Withers KhattarWong is a Formal Law Alliance between Withers LLP and KhattarWong LLP. Joanna Yap is from KhattarWong LLP.

Joanna is a partner in the private client and tax team.

She focuses on revenue law and in resolving tax disputes with the Inland Revenue Authority of Singapore (IRAS).

Joanna has more than a decade of experience in advising all areas of Singapore taxation, in particular, income tax, goods and services tax, property tax, stamp duties and tax treaties. Prior to joining KhattarWong in 2014, Joanna was a senior legal specialist with the IRAS where she advised the authority on complex and novel points of revenue law. She has also represented the authority in criminal prosecutions, and hearings before all tax tribunals and the Supreme Court as both lead counsel and co-counsel in landmark cases including Singapore’s first tax avoidance case.

Secretary Alysson Hui Hua Chan

Track record

Admissions

Publications

Memberships

AQQ v Comptroller of Income Tax [2011] SGITBR 1, AQQ v Comptroller of Income Tax [2013] 1 SLR 1361 and Comptroller of Income Tax v AQQ and another appeal [2014] SGCA 15 in which she successfully represented the Comptroller who has invoked Singapore’s general anti-avoidance provision on a corporate restructuring and financing arrangement.

AVD v Comptroller of Income Tax [2011] SGITBR 3 in which she represented the Comptroller on the waiver of shareholder’s test and the carrying forward of unutilised losses.

HSBC Institutional Trust Services (S) Ltd v Chief Assessor [2011] SGVRB 1, Chief Assessor v HSBC Institutional Trust Services (Singapore) Ltd [2012] 3 SLR 933 and HSBC Institutional Trust Services (Singapore) Ltd v Comptroller of Income Tax [2013] 2 SLR 173 in which she successfully represented the Chief Assessor to deviate from established case law to hold that depreciation of asset items is to be included in the annual value of a property.

Singapore, 2003

‘Chapter 24: Singapore’, The Tax Disputes and Litigation Review, co-author

‘Chapter 28: Singapore Income Tax’, Singapore Law Commentaries of Singapore Commercial Laws, co-author

The Law Society of Singapore

Singapore Academy of Law

Singapore Institute of Accredited Tax Professionals

Education


Languages


  • English

Dates


Joined

2014
Partner

2015

Recognition


Singapore

80 Raffles Place,

#25-01 UOB Plaza 1,

048624

View Office

Clients

Regularly works with...