13 July 2016
Zhao Hui Fang and others v Commissioner of Stamp Duties  SGHC 105 in which she successfully represented the trustees of a charity purpose trust to obtain a refund of additional buyer’s stamp duty imposed by the Commissioner on the purchase of a residential property.
AQQ v Comptroller of Income Tax  SGITBR 1, AQQ v Comptroller of Income Tax  1 SLR 1361 and Comptroller of Income Tax v AQQ and another appeal  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  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  SGVRB 1, Chief Assessor v HSBC Institutional Trust Services (Singapore) Ltd  3 SLR 933 and HSBC Institutional Trust Services (Singapore) Ltd v Comptroller of Income Tax  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.
‘Goods and Services Tax’, The Law and Practice (2nd Edition), co-author
‘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