Singapore imposes a single tax on income. Capital gains are not taxable. Income tax was first sought to be introduced in Singapore more as a war tax in 1917 and has had a chequered history of introduction, application and repeal from 1917 till 1941, including a period from 1923 till 1940 without...

This article draws a distinction between “decisional negligence”, which concerns the negligence exhibited by a professional advising his client in a decision to pursue a course of action, and “operational” negligence which concerns the manner in which a professional acts upon his...

It is perhaps not every day that a court makes a finding that nearly all of the vitiating factors apply in a single case. Yet, in the unusual case of BOM v BOK [2018] SGCA 83, the Singapore Court of Appeal found that the respondent’s declaration of trust (DOT) for his infant son could be set...