WongPartnership LLP

Tan Kay Kheng

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This content is provided by Tan Kay Kheng.

Practice Areas

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.

Career

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).

Professional Memberships

Board Member, SIATP; Vice-Chairman, Compensation Fund Committee, Law Society; Member, Inquiry Panel and Disciplinary Tribunal Panel for the legal profession.

Publications

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.

Work Highlights

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).

Expert in these Jurisdictions

Singapore

Awards

Ranked since 2013 - Tax: Domestic (Singapore)

Chambers

2019

Contributions

Total 2 contributions

Banking & Finance 2019 Second Edition Law and Practice in Singapore

Susan Wong, Tan Kay Kheng, CHOU Sean Yu

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Real Estate 2019 Law and Practice in Singapore

Dorothy Marie Ng, Monica Yip, Tan Kay Kheng, Tay Peng Cheng

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