Leading Revenue Law Lawyers & Firms by Reported Cases — Singapore

5 reported cases · April 2024 to May 2026

Updated

Across 5 reported Revenue Law judgments in Singapore courts (April 2024 to May 2026), Inland Revenue Authority of Singapore (Law Division) is the most active firm by reported case count (4 cases), Li Yourui Charles is the most active lawyer (2 case appearances). This ranks named firms and lawyers by how often they appear in reported decisions — a descriptive count of activity, not an assessment of quality or standing.

Overview

The dataset records 5 Revenue Law judgments in Singapore between April 2024 and May 2026, heard mainly in the High Court (SGHC) with one matter before the Appellate Division (SGHC(A)). The cases involve 6 judges, 5 law firms and 25 lawyers. Subject matter spans income taxation, including appeals on whether expenditure is eligible for capital allowance and whether an asset is considered "plant" or structure, and Goods and Services Tax matters under sections 45, 49 and 51 of the Goods and Services Tax Act, including the scope of appeals from the GST Board of Review.

Data coverage: between April 2024 and May 2026

Which law firms handle the most Revenue Law cases in Singapore?

The Inland Revenue Authority of Singapore (Law Division) appeared in 4 Revenue Law cases between April 2024 and May 2026, the most in the dataset, followed by Allen & Gledhill LLP (2 cases) and WongPartnership LLP (1 case). A total of 5 firms appeared during this period.

Who are the leading Revenue Law lawyers in Singapore?

Li Yourui Charles and Chen Rong each recorded 2 Revenue Law case appearances between April 2024 and May 2026, the most active in the dataset, followed by Phua Lye Huat Stephen with 1 appearance. A total of 25 lawyers appeared in Revenue Law cases during this period.

Which judges handle the most Revenue Law cases in Singapore?

Choo Han Teck heard 2 Revenue Law cases between April 2024 and May 2026, the most of any judge in the dataset. See Kee Oon and Debbie Ong Siew Ling each heard 1 case. A total of 6 judges presided over the 5 Revenue Law judgments recorded.

How many Revenue Law cases are heard in Singapore courts?

The dataset records 5 Revenue Law judgments between April 2024 and May 2026. The cases were heard primarily in the High Court (SGHC), with one matter decided by the Appellate Division of the High Court (SGHC(A)).

What are the main sub-topics in Singapore Revenue Law cases?

Among the 5 Revenue Law cases, sub-topics include income taxation on capital allowance and whether an asset is "plant" or structure, qualifying debt securities, and Goods and Services Tax under sections 45, 49 and 51 of the Goods and Services Tax Act, including appeals from the GST Board of Review.

Case Volume by Year

2
24
2
25
1
26
2024–2026

Key Issues & Sub-Topics

Goods and Services Tax — Goods and Services Tax Act sections 45, 49, and 51 1 case

Income taxation — Appeals — Whether expenditure eligible for capital allowance — Whether asset considered “plant” or structure 1 case

Goods and Services Tax (GST) — Appeals — Whether appeal on fact or law 1 case

Goods and Services Tax (GST) — Appeals — Scope of appeal from decision of GST Board of Review 1 case

Goods and Services Tax (GST) — Appeals — Appeal on “question of law” and “question of mixed law and fact” 1 case

Key Statutes

cited in 4 cases
cited in 2 cases
GST Act
cited in 2 cases
cited in 1 case
Restructuring and Dissolution Act
cited in 1 case
Insolvency, Restructuring and Dissolution Act
cited in 1 case
cited in 1 case
Broadcasting Act
cited in 1 case
UK Customs and Inland Revenue Act
cited in 1 case
cited in 1 case

Court Distribution

Cases

Methodology & disclaimer

Firms and lawyers are ranked by the number of reported Supreme Court judgments they appear in, published on eLitigation. Counts reflect appearances in reported decisions only — unreported matters, settlements, and advisory work are not included. This is a descriptive count of activity by reported case volume, not an assessment of quality or standing, and not an endorsement or recommendation of any firm or lawyer. It is information, not legal advice.