Court : Singapore Supreme Court
..... in their submissions on this point, the parties referred to the now- repealed estate duty act (cap 96, 2005 rev ed) ("the 2005 eda") instead of the 1970 eda. ..... this question is to be determined based on an analysis of the provisions of the estate duty act (cap 96, 1970 rev ed) ("the 1970 eda"), which was in force at the time of the father's death. ..... by her will, the mother made the following bequeaths: (i) the puay hee property was bequeathed to the plaintiff with all estate duty payable out of the residuary estate; (ii) the tyrwhitt property was bequeathed to the defendants in equal shares with all estate duty payable out of the residuary estate; (iii) the mother's ltse share and her half share in the father's ltse share were to be given in equal shares to the defendants; (iv)the mother's jewellery, gold coins ..... it cannot be disputed that after paying funeral expenses and collecting assets, the duty of executors or administrators is to pay the just debts and to satisfy just claims against the estate. ..... brightman j in his decision appropriately cited lord denning mr's observations in applegate v moss [1971] 1 qb 406 at 413: the section applies whenever the conduct of the defendant or his agent has been such as to hide from the plaintiff the existence of his right of action, in such circumstances that it would be inequitable to allow the defendant to rely on the ..... i shall refer to the letter of consent and the request form collectively as the "first transfer documents". .....
Tag this Judgment!Court : Singapore Supreme Court
..... to obtain any gratification, having reason to believe or suspect that the gratification was offered as an inducement or reward for his doing of forbearing to do any act or for showing or forbearing to show any favour or disfavour to any person in relation to his principal's affairs or business, he shall be guilty of an offence under that section notwithstanding that he did not have the power, right or opportunity to do so, show or forbear or that he accepted the gratification without intending to do so, ..... three reasons why he was keen to go to the cpib on 5 april 2012 after his discharge from hospital: (a) first, it was because he was keen to clear his name; (b) second, it was to collect his car which he had left there; and (c) third, he had been ordered to go there by mr bay. ..... is the judge's duty to direct the jury first of all that they must decide whether they are satisfied so they are sure that the defendant received money or a gift or consideration, and then to go on to direct them that if they are so satisfied, then under section 2 of the [uk 1916 act] the burden of ..... top of the cross pty ltd and another v federal commissioner of taxation (1980) 50 flr 19 ("top of the cross"); (c) pp v tan sri kasitah [2009] 6 mlj 494 ("tan sri kasitah"); and (d) united malacca rubber estates bhd v pentadbir tanah daerah johor bahru [1997] 4 mlj 1 ("united malacca"). ..... statements made during police investigations] relates to the methods and manner of interrogation preparatory to and during the .....
Tag this Judgment!Court : Singapore Supreme Court
..... section 69 was subsequently repealed and re-enacted in 1953 by the income tax (amendment) ordinance 1953 (ordinance no 40 of 1953) to include a clause that removed any limitation period for the issuance of additional assessments where fraud or wilful default has been committed by any person in connection with or in relation to tax (now found in s 74(2) of the act ..... of what would likely have happened if the taxpayer had not entered into the arrangement constituting tax avoidance (see, for example, s 99(3)(a) of the 1976 new zealand act and miller v commissioner of inland revenue [2001] 3 nzlr 316 at [22], where lord hoffmann stated that "[t]he commissioner's duty is to make an assessment with regard to what in his opinion was likely to have happened if there had been no scheme"); or, (c) the tax liability if ..... the critical chronology that mr singh directed our attention towards - that the financing arrangement was only subsequently decided upon when the method of implementing the corporate restructuring was discussed and considered with n bank singapore - does not change the analysis or undermine the board's or judge's interpretation in relation to what the chief financial ..... the alternative that the wide powers granted by s 33(1) of the act to counteract a tax advantage must be read together with s 29(1) of the interpretation act as additionally conferring the necessary powers to assess, recover and collect tax refunds that should not have been paid after the impugned arrangement is .....
Tag this Judgment!Court : Singapore Supreme Court
..... on appeal, we did not disapprove of the high court's choice of multiplier, but substituted the award for lfe with a provisional damages award under para 16 of the first schedule to the supreme court of judicature act (cap 322, 2007 rev ed) in order to have time to assess more accurately the injured victim's employment prospects (see koh chai kwang v teo ai ling (by her next friend, chua wee bee) [2011] 3 ..... we further observe that there has been a proliferation of new investment options since wells v wells was decided, such as low-cost index funds and real estate investment trusts, which may provide a less risky alternative to purchasing individual stocks and shares while still promising a rate of return that substantially exceeds inflation in ..... in doing so, the court took note of counsel's submission (at [13]) that under the (now repealed) retirement age act (cap 274a, 1994 rev ed), the "normal retirement age" had been raised to 65 (this seems to have been a mistake as 60 was the correct figure at that time), but also took into account (at [15]) ..... in addition, as the appellant was advocating a radical departure from the usual method of assessing damages in personal injury cases, we considered it necessary to hear the views of other stakeholders before ..... four days before the ar made his award) has paved the way for local courts to jettison the conventional approach in favour of the present value approach, which is presented as a more accurate method of calculating future losses. .....
Tag this Judgment!Court : Singapore Supreme Court
..... applying the measure of damages for fraudulent misrepresentation, i hold that the plaintiff is entitled to recover the following losses from the defendant as damages for negligent misrepresentation under s 2(1) of the act: (a) the sum of $13,272.00 being the stamp duty paid on the sub-lease; (b) the sum of $2,700.51 being utilities charges it paid for the months of april and may 2011; (c) the cost of the fitting-out works ..... sum of $73,963.75 being rent prepaid for june 2011; (c) the sum of $69,125 being an inadvertent double payment of rent for june 2011; (d) the sum of $13,272 being the stamp duty the plaintiff paid on the sub-lease; (e) the sum of $2,700.51 being utilities charges the plaintiff paid for the months of april and may 2011. ..... the court of appeal (lord denning mr dissenting) held that the defendant had failed to discharge its burden of proof under section 2(1) of the act because it had not shown any objectively reasonable ground to prefer the carrying capacity given in lloyd's register, even though it was ordinarily reliable, over the carrying capacity given in ..... the plaintiff also seeks to recover the following sums from the defendant as damages for negligent misrepresentation pursuant to s 2(1) of the act: (a) the sum of $13,272.00 being the stamp duty paid on the sub-lease; (b) the sum of $885,685.90 being the cost of the fitting-out works; (c) the sum of $2,700.51 being utilities charges it paid for the months of ..... a real estate broker, mr ronald chew ("mr chew"), .....
Tag this Judgment!Court : Singapore Supreme Court
..... relied primarily on the decisions in hotel cipriani srl v cipriani (grosvenor street) ltd [2009] rpc 9 ("hotel cipriani (hc)") and hotel cipriani srl v cipriani (grosvenor street) ltd [2010] bus l r 1465 ("hotel cipriani (ca)) (collectively referred to as "hotel cipriani") as authority for the proposition that the presence of customers within the jurisdiction meant that a trader had business within the jurisdiction relevant to the finding of local goodwill. ..... regis" in classes 36 and 37 of the international classification of goods and services ("icgs") since 2005 (relating to real estate and construction services respectively), and in classes 41 (relating to entertainment services) and 42 (relating to hotel and hospitality services) ..... actual use of the applicant mark, lord morris noted as follows (at 1314): there is no reason to suppose that the learned judge did not remain mindful of such evidence as pointed to certain differences (such as those of method of manufacture and of style and of price) which existed between the articles respectively manufactured. ..... there is no indication within the act itself that these sections should be interpreted differently, and we have previously observed in passing that the approach to determining confusion for the purpose of opposition to registration is no different than that in an infringement action (see hai tong at [84(b)] and [85(a)], valentino globe bv ..... these cases were decided under s 11 of the now- repealed trade marks act 1938 (c 22) (uk). .....
Tag this Judgment!Court : Singapore Supreme Court
..... i think that the words bear that meaning, but, in my judgment, when one reads the clause as a whole the duty of the mother superior (not because she is the mother superior of this particular home, or in any way owing to her position in the home, but owing to the fact that the object of the trust is charitable) is to ..... the relevant portions of the trust deed state: whereas [koh and the aunts] are seised for an estate in fee simple as joint tenants in possession free from incumbrances of the land and premises described in the schedule hereto and have for some time past permitted the said land and premises and ..... next is the case of in re warre's will trusts [1953] 1 wlr 725 ("re warre's"), where the testatrix gave the residue of her estate to be held on trust for, inter alia, the provision and upkeep of "a retreat house ..... the common law position has since been modified by s 64(1) of the trustees act (cap 337, 2005 rev ed), which provides that no trust shall be invalidated by reason that its purposes include some non-charitable and invalid purpose as well as some charitable ..... (c) is expressed to be only a collection of powers, the extent to which they must be construed as subsidiary to the main objects under sub ..... unlike the trusts in presbyterian church and neville estates, the trust in the present case is not a trust in favour of an established religious entity whose primary purpose was the advancement of ..... which do not in any way affect the public or any section of it are not charitable. .....
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