Revenue Law
3 cases · September 2025 to May 2026
Which law firms handle the most Revenue Law cases in Singapore?
Inland Revenue Authority of Singapore (Law Division) leads in Revenue Law with 3 cases between September 2025 to May 2026, followed by Allen & Gledhill LLP (2 cases).
Who are the leading Revenue Law lawyers in Singapore?
Phua Lye Huat Stephen is the most active Revenue Law lawyer in Singapore with 1 case appearances between September 2025 to May 2026, followed by Han Junwei (1) and Jonathan Kenric Trachsel (1).
1. Phua Lye Huat Stephen 1 case 2. Han Junwei 1 case 3. Jonathan Kenric Trachsel 1 case 4. Kenneth Wang Ye 1 case 5. Quek Hui Ling 1 case 6. Lee Long Jin Bjorn 1 case 7. Li Yourui Charles 1 case 8. Koh Swee Huang Flora (Xu Ruifang) 1 case 9. Jasper Wong Chun Yin 1 case 10. Jo Tay 1 case 11. Sunit Chhabra 1 case 12. Chen Rong 1 case 13. Pek Yu Chin 1 case 14. Yeow Ing Yee 1 case 15. Michael Ang 1 case
Which judges handle the most Revenue Law cases in Singapore?
See Kee Oon has handled 1 Revenue Law cases between September 2025 to May 2026, the most of any Singapore judge. Debbie Ong Siew Ling (1 cases) and Woo Bih Li (1 cases) are also among the most active.
Case Volume by Year
2 25
1 26
2025–2026
Key Issues & Sub-Topics
Goods and Services Tax — Goods and Services Tax Act sections 45, 49, and 51 1 Income taxation — Qualifying debt securities 1 Income taxation — Appeals — Whether expenditure eligible for capital allowance — Whether asset considered “plant” or structure 1
Goods and Services Tax — Goods and Services Tax Act sections 45, 49, and 51 1 case
Income taxation — Qualifying debt securities 1 case
Income taxation — Appeals — Whether expenditure eligible for capital allowance — Whether asset considered “plant” or structure 1 case
Key Statutes
Income Tax Act (Cap 134)
cited in 2 cases Supreme Court of Judicature Act (Cap 322)
cited in 1 case Restructuring and Dissolution Act
cited in 1 case Insolvency, Restructuring and Dissolution Act
cited in 1 case Goods and Services Tax Act (Cap 117A)
cited in 1 case GST Act
cited in 1 case Bankruptcy Act (Cap 20)
cited in 1 case Broadcasting Act
cited in 1 case Court Distribution
Cases
[2026] SGHC 101
COMMERSOL COMMODITIES PTE. LTD. v THE COMPTROLLER OF GOODS AND SERVICES TAX
12 May 2026
SGHC
[2025] SGHC 239
MODERNLAND OVERSEAS PTE. LTD. v COMPTROLLER OF INCOME TAX
3 December 2025
SGHC
[2025] SGHC(A) 20
CHANGI AIRPORT GROUP (SINGAPORE) PTE LTD v COMPTROLLER OF INCOME TAX
25 September 2025
SGHC(A)