Head - Tax Practice; Partner - Litigation & Dispute Resolution Group. Extensive experience in advisory/transactional work and contentious representation of taxpayers relating to income tax, international taxation, stamp duty, property tax and goods and services tax. General dispute resolution.
Admitted, 1990, Singapore; 2006, FCPA Australia; 2007, FSIArb; 2012, CTA; 2011, ATA (Income Tax); National University of Singapore (LL.B., Hons.); Charles Sturt University (MAcc); University of New South Wales (MTax).
Board Member, SIATP; Vice-Chairman, Compensation Fund Committee, Law Society; Member, Inquiry Panel and Disciplinary Tribunal Panel for the legal profession.
The Law and Practice of Singapore Income Tax (LexisNexis, 2011 & 2013), Chapters 3, 9 and 19 (2013 edition); Singapore Academy of Law Annual Review of Singapore Cases, Chapter on Revenue and Tax Law, 2005 to 2018; Stamp Duties Act (LexisNexis Annotated Statutes of Singapore), 2010, 2014 and 2015 editions;Chambers Global Practice Guides - Real Estate Singapore, 2018 and 2019;Global Legal Insights - Corporate Tax, 2nd, 3rd, 5th and 6th editions - Singapore Chapter.
Significant disputes that Kay Kheng has acted as Counsel include the following:
Comptroller of Income Tax v BBO (on the tax treatment of investment gains by insurance companies) (CA/HC/ITBR); BFC Development LLP v Comptroller of Property Tax (on property tax vacancy refunds) (CA/HC);
ABB v Comptroller of Income Tax (on the taxation of stock options granted to an employee's estate) (HC/ITBR);
BLP v Comptroller of Income Tax (on the taxation of management corporations) (HC/ITBR);
Rabobank v Motorola Electronics Pte Ltd (on set-off where debts had been assigned) (CA/HC); and
Teng Fuh v Collector of Land Revenue (judicial review of a 1983 land acquisition where the property was left undeveloped) (CA).
Ranked since 2013 - Tax: Domestic (Singapore)