Joyce Chee Email & Phone Number

A tax lawyer with more than 19 years of experience across a broad spectrum of tax-related legal work, with more than 16 years with the Law Division of the Inland Revenue Authority of Singapore (IRAS). - Renders legal advice on a variety of tax issues and represented the IRAS in numerous noteworthy civil tax dispute cases before the Boards of Review, High Court and the Court of Appeal, as well as in the prosecution of tax offenders at the State Courts. Represented a Singapore subsidiary of an overseas parent company as defence counsel for the delay in the filing of their tax returns. - Involved in the legislative drafting of various provisions in the Income Tax Act, GST Act, Property Tax Act and Stamp Duties Act and experienced in corporate counsel work such as the drafting and reviewing of commercial contracts and the handling of government-related tender and procurement issues. - Provides tax advice to both corporate and individual clients and assists companies in reviewing their deeds of tax covenant for their merger and acquisitions (M&A) transactions. - Assists clients in the setting up of investment funds in Singapore, including variable capital companies with umbrella and sub-fund structures.Represented the Comptroller of Income Tax (CIT) / Chief Assessor in the following civil tax litigation cases:- Court of Appeal (CA) case on the source and taxability of certain share option gains in CIT v HY [2006] 2 SLR(R) 405- High Court (HC) case on the non-deductibility of a lump sum payment for 3G licence and spectrum rights as an expense in BFH v CIT [2013] 4 SLR 568- CA case on the non-deductibility of defalcations by the taxpayer company’s former managing director in AQP v CIT [2013] 2 SLR 155- CA case on the interpretation on how properties under development should be assessed for property tax purposes in Chief Assessor v Glengary Pte Ltd [2013] 3 SLR 339- Income Tax Board of Review (ITBR) case on the taxability of a long-term gratuity payment by the taxpayer’s employer in GBS v CIT [2017] SGITBR 1- ITBR cases on the issue of the taxability of gains derived from the purchase and sale of immovable properties in HZ v CIT [2004] SGITBR 8; IB v CIT [2004] SGITBR 10; GCH v CIT [2018] SGITBR 1- Property tax cases of BCH Retail Investment Pte Ltd v Chief Assessor (2007) 2 SLR(R) 580 (CA) and City Developments Ltd v Chief Assessor (2008) 2 SLR(R) 397 (HC) - HC case on the taxability of gains derived from the exercise of share options obtained by reason of employment and retained by the employee’s estate in ABB v CIT (2010) 2 SLR 837

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  National University Of Singapore

  Law