TAN CHEK JIN ADRIAN & 2 Ors v COMPTROLLER OF INCOME TAX
Outcome
Application dismissedThe application is dismissed for the aforesaid reasons.
Source: [2026] SGHC 132, High Court (General Division), decided 18 June 2026. Read directly from the judgment.
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Key facts
| Court | High Court (General Division) |
|---|---|
| Decided | |
| Judge | Wong Li Kok, Alex |
| Charges / claim | Revenue Law |
| Outcome | Application dismissed |
| Counsel | Inland Revenue Authority of Singapore (Law Division), Shook Lin & Bok LLP, Benedict Tedjopranoto, Ho Wei Liang Sherman, Leong Kit Weng, Pang Mei Yu |
Source: [2026] SGHC 132, High Court (General Division), decided — eLitigation. Updated .
Catchwords
Practice Areas
Judges (1)
Counsel (6)
Case Significance
In Tan Chek Jin Adrian and others v Comptroller of Income Tax [2026] SGHC 132, decided by Wong Li Kok Alex J on 18 June 2026, three former colleagues from the O&G department of KK Women’s Children’s Hospital (“KKH”) — Tan Chek Jin Adrian, Caroline Khi Yu May, and Wong Sook Miin Jocelyn — appealed to the General Division of the High Court after the Income Tax Board of Review rejected their challenge to a ruling by the Comptroller of Income Tax on how they structured their private practice. The case, heard as Tax Appeal No 8 of 2025, turned on whether the applicants’ business structure had tax avoidance as one of its main purposes under the Income Tax Act, and the judgment cites 5 authorities (4 Singapore, 1 foreign).
[2026] SGHC 132 explained
TAN CHEK JIN ADRIAN & 2 Ors v COMPTROLLER OF INCOME TAX ([2026] SGHC 132) is a Singapore judgment decided by the High Court (General Division) on 18 June 2026. It is categorised under Revenue Law. It is a recent decision; within this corpus no later judgment has cited it yet. This page summarises what the reported decision covers and links the primary sources — the full judgment, the statutes it cites, and the other cases it engages with — so the decision can be read in context. It is reference information, not legal advice, and it does not state the outcome or any holding beyond what the official judgment records.
What is [2026] SGHC 132 about?
TAN CHEK JIN ADRIAN & 2 Ors v COMPTROLLER OF INCOME TAX ([2026] SGHC 132) is a High Court (General Division) decision from 2026. Its published catchwords are “Revenue Law — Income taxation — Appeals”, “Revenue Law — Income taxation — Avoidance”, and “Revenue Law — Income taxation — Incentives”, which indicate the subject matter the judgment addresses. The full reasoning and orders are in the judgment itself, linked below.
Which legislation does [2026] SGHC 132 consider?
The judgment refers to Income Tax Act (Cap 134). The statutes cited are listed in full on this page, each linking to its primary text.
What is Tan Chek Jin Adrian v Comptroller of Income Tax [2026] SGHC 132 about?
The case concerned three doctors, Tan Chek Jin Adrian, Caroline Khi Yu May, and Wong Sook Miin Jocelyn, former KKH O&G colleagues, challenging the Comptroller of Income Tax’s ruling that their private practice structure was arranged mainly to avoid tax, after the Income Tax Board of Review dismissed their Review.
Statutes Cited
Cases Cited (5)
Related cases
Other Singapore judgments involving the same parties or counsel.
Judgment
Read the full judgment on the official Singapore Courts portal.
Read on eLitigationSource: eLitigation ([2026] SGHC 132)