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Cabinet Resolution Regarding Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree by Law Regarding Taxation of Corporations and Businesses
Analysis of Cabinet Resolution Regarding Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree by Law Regarding Taxation of Corporations and Businesses (Federal Decree-Law, ) — covering scope, key definitions, obligations, penalties, and interaction wi...
Hup Huat Food Industries (S) Pte Ltd v Liang Chiang Heng and Others [2003] SGHC 244
The Singapore High Court dismissed most claims against the Liang brothers, finding no breach of fiduciary duty in Hup Huat Food Industries v Liang Chiang Heng. The court ruled that informal remuneration practices were commercially defensible, though judgment was entered for specific trademark issues
Pacific Rim Palm Oil Ltd v PT Asiatic Persada and Others [2003] SGHC 243
A Quistclose trust arises when money is advanced for a specific purpose that fails, and the lender retains an equitable interest in the funds.
Cabinet Resolution Imposing a Top-up Tax on Multinational Enterprises
Analysis of Cabinet Resolution Imposing a Top-up Tax on Multinational Enterprises (Cabinet Resolution, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.
Cabinet Resolution Regarding the Procedures of Objections and Appeals by Government Authorities on Tax Disputes
Analysis of Cabinet Resolution Regarding the Procedures of Objections and Appeals by Government Authorities on Tax Disputes (Cabinet Resolution, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.
Tech Pacific (S) Pte Ltd v Pritam Kaur d/o Joginder Singh formerly trading as Eshar Security Services and Another [2003] SGHC 242
A landlord is not liable for theft of a tenant's goods in the absence of an express contractual term, and a security guard's failure to prevent theft is not a culpable omission unless there is proof of a specific negligent act.
Cabinet Resolution On the Application of Reverse Charge Mechanism to Precious Metals and Precious Stones Among Registrants in the State for Value-Added Tax Purposes
Analysis of Cabinet Resolution On the Application of Reverse Charge Mechanism to Precious Metals and Precious Stones Among Registrants in the State for Value-Added Tax Purposes (Cabinet Resolution, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legisla...
Oakwell Engineering Ltd v Energy Power Systems Ltd [2003] SGHC 241
Where a party is under an express obligation to pay money on a certain event, they cannot by their own act prevent the occurrence of that event to avoid the obligation.
Cabinet Resolution Concerning the Conditions for Qualifying Mutual Funds for the Purposes of Federal Decree-Law Concerning the Corporate and Business Tax
Analysis of Cabinet Resolution Concerning the Conditions for Qualifying Mutual Funds for the Purposes of Federal Decree-Law Concerning the Corporate and Business Tax (Federal Decree-Law, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.
Ang Leng Hock v Leo Ee An [2003] SGHC 240
The court assessed damages for a plaintiff involved in a road traffic accident, determining pre-trial loss of earnings based on under-declared income and awarding general damages for pain and suffering based on medical evidence.
Cabinet Resolution Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person and are Subject to Corporate Tax
Analysis of Cabinet Resolution Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person and are Subject to Corporate Tax (Cabinet Resolution, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE le...
Koh Ewe Chee v Koh Hua Leong and Another [2003] SGHC 24
In the absence of an express agreement, the presumption of equality among partners under section 24 of the Partnership Act applies.
Cabinet Resolution Concerning Eligible Public Benefit Entities for the Purposes of Federal Decree-Law (47) of 2022 Concerning Corporate Tax
Analysis of Cabinet Resolution Concerning Eligible Public Benefit Entities for the Purposes of Federal Decree-Law (47) of 2022 Concerning Corporate Tax (Federal Decree-Law, 2022) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.
Computer Interface Singapore Ltd v Compaq Computer Asia Pte Ltd [2003] SGHC 239
The court held that a binding contract existed between the parties based on the Letter of Award and the subsequent conduct of the parties, despite the phrase 'subject to final terms and conditions being agreed'.
Cabinet Resolution Identifying the Qualified Income for the Qualifying Free Zone for the Purpose of Federal Decree-Law Concerning the Corporate Tax
Analysis of Cabinet Resolution Identifying the Qualified Income for the Qualifying Free Zone for the Purpose of Federal Decree-Law Concerning the Corporate Tax (Federal Decree-Law, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.
Khua Kian Keong and Another v Public Prosecutor [2003] SGHC 238
An appellate court may interfere with a trial judge's findings of fact if the inferences drawn are not supported by the primary facts on the record, especially when the trial judge's assessment is based on inferences rather than witness demeanour.
Public Prosecutor v Hardave Singh s/o Gurcharan Singh [2003] SGHC 237
The High Court exercised its revisionary jurisdiction to set aside a conviction and sentence resulting from an incorrect charge. Finding a failure of justice, the court amended the charge and imposed a fresh sentence to rectify the error.
Cabinet Resolution Concerning the Application of the Reverse Charge Mechanism on Electronic Devices Among Those Registered in the State for the Purposes of Value Added Tax
Analysis of Cabinet Resolution Concerning the Application of the Reverse Charge Mechanism on Electronic Devices Among Those Registered in the State for the Purposes of Value Added Tax (Cabinet Resolution, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE ...
Cabinet Resolution On the Administrative Penalties for Violations Related to the Application of Federal Decree- Law on the Taxation of Corporations and Businesses
Analysis of Cabinet Resolution On the Administrative Penalties for Violations Related to the Application of Federal Decree- Law on the Taxation of Corporations and Businesses (Federal Decree, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.
Rightrac Trading v Ong Soon Heng t/a Everbright Engineering & Trading and Another (Seow Hock Ann, Third Party) [2003] SGHC 236
The High Court ruled that plaintiffs are entitled as of right to transfer claims from the Magistrates' Courts to the District Courts when the claim amount exceeds the lower court's jurisdictional limit, clarifying the application of section 53 of the Subordinate Courts Act.
Cabinet Resolution on the Executive Regulations of Federal Decree-Law on Tax Procedures
Analysis of Cabinet Resolution on the Executive Regulations of Federal Decree-Law on Tax Procedures (Federal Decree-Law, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.
Chow Hoo Siong v Lee Dawn Audrey [2003] SGHC 235
Gifts or inheritances acquired before marriage are only matrimonial assets if substantially improved during the marriage by the other party or both parties.
Chong Long Hak Kee Construction Trading Co v IEC Global Pte Ltd [2003] SGHC 234
The defendant's act of serving a 48-hour notice on the plaintiff in respect of its Counterclaim constituted a step in the proceedings, thereby nullifying its right to apply for a stay under s 6(1) of the Arbitration Act.
Cabinet Resolution Determining the Non-Resident Person’s Nexus for the Purposes of Federal Decree-Law Concerning the Corporate Tax
Analysis of Cabinet Resolution Determining the Non-Resident Person’s Nexus for the Purposes of Federal Decree-Law Concerning the Corporate Tax (Federal Decree-Law, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.